Step 1: Identify the number of decimal places

The decimal 13.99744 has 5 decimal places.

Step 2: Multiply by the appropriate power of 10

Multiply by 10⁵ = 100000 to eliminate the decimal point.

13.99744 × 100000 = 1399744

Step 3: Write as a fraction

Step 4: Simplify the fraction

Find the greatest common divisor (GCD) of 1399744 and 100000.

GCD(1399744, 100000) = 32

Divide both the numerator and denominator by the GCD: