Step 1:
The first step to converting 44.07261 to a fraction is to re-write 44.07261 in the form p/q where p and q are both positive integers. To start with, 44.07261 can be written as simply 44.07261/1 to technically be written as a fraction.
Step 2:
Next, we will count the number of fractional digits after the decimal point in 44.07261, which in this case is 5. For however many digits after the decimal point there are, we will multiply the numerator and denominator of 44.07261/1 each by 10 to the power of that many digits. So, in this case, we will multiply the numerator and denominator of 44.07261/1 each by 100000:
Step 3:
Now the last step is to simplify the fraction (if possible) by finding similar factors and cancelling them out, which leads to the following answer for 44.07261 as a fraction:
5465/124 / 1