Step 1: Identify the number of decimal places

The decimal 26.61 has 2 decimal places.

Step 2: Multiply by the appropriate power of 10

Multiply by 10² = 100 to eliminate the decimal point.

26.61 × 100 = 2661

Step 3: Write as a fraction

Step 4: Simplify the fraction

Find the greatest common divisor (GCD) of 2661 and 100.

GCD(2661, 100) = 1

Divide both the numerator and denominator by the GCD: