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 5463100.
 
 
2. Write \(3.2\) as the 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 3210.
 
Step 3: The common factor in the numerator and denominator is \(2\). Divide numerator and denominator by \(2\).
 
32÷210÷2=165
 
Therefore, the lowest fraction is 165.
 
 
3. Write \(399.95\) as lowest fraction.
 
Step 1: Write \(399.95\) as \(39995\) in the numerator.
 
Step 2: There is two digit after the decimal point. So add two zeros in the denominator followed by \(1\). The fraction is 39995100.
 
Step 3: The common factor in the numerator and denominator is \(5\). Divide numerator and denominator by \(5\).
 
39995÷5100÷5=799920
 
Therefore, the lowest fraction is 799920.