105 is an integer and so there is no sensible way to represent it as a fraction.
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You can convert any integer into a fraction, by putting the integer into the numerator, and 1 into the denominator. Thus, 105 = 105/1.
105% = 21/20 OR 1.05
105/1000 = 21/200
105% =1.05105/10021/201 1/20
1.05 is 105% and 105/100 or 21/20