A fraction is written in terms of two parts: the number on top is called the numerator and the number on the bottom is called the denominator. We can use the division method to solve this question. To get a decimal, simply divide the numerator 132 by the denominator 40:
132 (numerator) ÷ 40 (denominator) = 3.3
As a result, you get 3.3 as your answer when you convert 1 92/40 (or 132/40) to a decimal.