### Theory:

Rules to convert decimals to fractions:
Step 1: Write the decimal number in the numerator and remove the decimal point.

Step 2: In the denominator, followed by $$1$$ add the number of zeroes that were equal to the number digits present after the decimal point.

Step 3: Write the lowest fraction by dividing numerator and denominator by the common factor.
Example:
1. Convert $$54.63$$ to fraction.

Step 1: Write $$54.63$$ as $$5463$$ in the numerator.

Step 2: There are two digits after the decimal point. So add two zeros in the denominator followed by $$1$$.

Therefore, the fraction is $\frac{5463}{100}$.

2. Write $$3.2$$ to as lowest fraction.

Step 1: Write $$3.2$$ as $$32$$ in the numerator.

Step 2: There is one digit after the decimal point. So add one zero in the denominator followed by $$1$$. The fraction is $\frac{32}{10}$.

Step 3: The common factor in the numerator and denominator is $$2$$. Divide numerator and denominator by $$2$$.

$\frac{32÷2}{10÷2}=\frac{16}{5}$

Therefore, the lowest fraction is $\frac{16}{5}$.
Rules to convert fractions to decimals:
Step 1: To make the denominator as multiple of $$10$$. Multiply the numerator and denominator by equivalent number, so that the denominator becomes a multiple of $$10$$.

Step 2: Now, write only the number present in the numerator and put the decimal point. The number of digits after the decimal is equal to the number of zeros in the denominator.
Example:
Convert $\frac{56}{25}$ to decimal number.

Step 1: Multiply numerator and denominator by $$4$$. The fraction becomes $\frac{56×4}{25×4}=\frac{224}{100}$.

Step 2: There are two zeros in the denominator. Place the decimal point before two digits from the right.

The decimal number is $2.24$.
Important!
Every decimal can be written as a fraction.

Every fraction can be written as a decimal.