Remember that any number can be written as a fraction first by putting the number over one.
In this case:
3.2727
1
Now we can multiply the numerator (top number) and the denominator (bottom number) to get rid of the decimal. Remember when we multiply a number with a decimal by 10 we move the decimal point over to the right by one step. So to move the decimal place over by 4 steps, we multiply by 10 four times or 10 x 10 x 10 x 10 or 10,000.
3.2727
1
X
10,000
10,000
=
32,727
10,000
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