You cannot put a whole number into simplest form. A number has to a fraction to be simplified.
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232 is an integer and not a fraction. However, if you must, it can be represented in fractional form as (232*k)/k where k is a non-zero integer.
40/232 = 20/116 = 10/58 = 5/29
29/125 and 23.2%
32 1/232 and 1/2
Well, honey, 232 divided by 24 equals 9 with a remainder of 16. So in simplest form, that would be 9 and 16/24, which simplifies down to 9 and 2/3. Math can be a real hoot sometimes, can't it?