What is the first step in converting a fraction to a percent?

The first step in converting a fraction to a percent involves performing the division. When you have a fraction, such as a/b, you need to divide the numerator (the top number) by the denominator (the bottom number) to get a decimal value. This decimal is essential as it serves as the basis for further conversion to a percentage. Once you have this decimal, you can then multiply it by 100 to express it as a percent. Thus, performing the division lays the groundwork for the conversion process.