The important point to note is that a percentage is that number over 100. Therefore 26.9 can be written as 26.9/100. However this isn't really a fraction yet as the numerator has a decimal. To get rid of this we need to multiply top and bottom by 10. That gives us 269/1000, and as 269 is prime, that's the simplest form. Therefore 26.9% as a fraction is 269/1000
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