55/100 and if by simple, you mean simplify, then divide by 5. You would get
11/20.
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926 is an integer and there is not a sensible way to write it as a fraction.
The simplest way to write 14 as a fraction is:14---1
One simple way is to flip the second fraction over (use its reciprocal) and multiply them.
There are 2 basic way to write the fraction: 7/10 and 0.7
15/1 is the simplest way.