Step 1: Identify the number of decimal places

The decimal 44.926 has 3 decimal places.

Step 2: Multiply by the appropriate power of 10

Multiply by 10³ = 1000 to eliminate the decimal point.

44.926 × 1000 = 44926

Step 3: Write as a fraction

Step 4: Simplify the fraction

Find the greatest common divisor (GCD) of 44926 and 1000.

GCD(44926, 1000) = 2

Divide both the numerator and denominator by the GCD: