130 is an integer, not a fraction.
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Yes 126/4 is an improper fraction and simplifies to the whole number 31 and the proper fraction 1/2
You do the numerator divided by the denominator, then simplify the fractions if you can. (this is how you change a improper fraction to a mixed number, you cannot change a proper fraction to a mixed number)
It is 3 36/1000. You can simplify the fractional part if required.
4.27 as an improper fraction is 427/100
Just put it over 100. 168 percent = 168/100