Step 1:
The first step to converting 96.726977800676 to a fraction is to re-write 96.726977800676 in the form p/q where p and q are both positive integers. To start with, 96.726977800676 can be written as simply 96.726977800676/1 to technically be written as a fraction.
Step 2:
Next, we will count the number of fractional digits after the decimal point in 96.726977800676, which in this case is 12. For however many digits after the decimal point there are, we will multiply the numerator and denominator of 96.726977800676/1 each by 10 to the power of that many digits. So, in this case, we will multiply the numerator and denominator of 96.726977800676/1 each by 1000000000000:
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 96.726977800676 as a fraction:
29405/304 / 1