A fraction is usually split into two parts: the first part is the number on top, called the numerator; and the second part is the number on the bottom, called the denominator. These are both separated by a line called the “divisor line”. We can use the division method help to solve this question: to get a decimal, simply divide the numerator 71 by the denominator 26 (which you can enter in any calculator):

71 (numerator) ÷ 26 (denominator) = 2.73

And finally, you get 2.73 as your answer when you convert 71/26 to a decimal.