### 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 $$3.2$$ 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 $\frac{32}{10}$.

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 $\frac{16}{5}$.

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 $\frac{39995}{100}$.

Step 3: The common factor in the numerator and denominator is $$5$$. Divide numerator and denominator by $$5$$.

$\frac{39995÷5}{100÷5}=\frac{7999}{20}$

Therefore, the lowest fraction is $\frac{7999}{20}$.