Step 1:
The first step to converting 27% to a fraction is re-write 27 in the form p/q where p and q both are positive integers. Since 27 is a “per-cent” (“every 100”), we can divide 27 by 100 to get:
Step 2:
Now the next and final step is to simplify the fraction (if possible) by finding similar factors and cancelling them out: