To simplify a fraction like this you need to identify any common factors between top and bottom. In this case, both are even, so we can divide by 2. Doing this gives 462/1596. These are still both even, so we can divide by 2 again, giving 231/798. Both of these have a digit sum that can divide by 3, so we can divide top and bottom by 3. Doing this gives 77/266. Both top and bottom can divide by 7. Doing this gives 11/38. There are no more common factors, and so we've reached the fraction's simplest form.
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924 / 3192
Since both numbers are even they will cancel down by '2'
Hence
462 / 1596
Cancel down again by '2'
231 / 798
Cancel down by '3'
77 / 266
Cancel down '7'
11/38
This will not cancel down any further as '11' is a Prime number, and NOT a factor of '38'.
NB When simplifying any fraction 'cancel down by the prime numbers, 2,3,5.7, 11, 13, etc.,
.924 = 0 + (9/10) + (2/100) + (4/1000)
25% of 924= 25% * 924= 0.25 * 924= 231
5% of 924 = 5% * 924 = 0.05 * 924 = 46.2
LCD(7, 11, 12) = 924
924/21 = 44