Step 1: Identify the number of decimal places

The decimal 86.976 has 3 decimal places.

Step 2: Multiply by the appropriate power of 10

Multiply by 10³ = 1000 to eliminate the decimal point.

86.976 × 1000 = 86976

Step 3: Write as a fraction

Step 4: Simplify the fraction

Find the greatest common divisor (GCD) of 86976 and 1000.

GCD(86976, 1000) = 8

Divide both the numerator and denominator by the GCD: