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

To convert a percentage to a fraction, the first step is to write the percentage as a fraction over 100. This is because a percentage is defined as a certain number of parts out of 100. For example, if you have 25%, it can be expressed as 25 out of 100, or 25/100. This foundational step sets the stage for further simplification into its simplest form, which can be done afterward if necessary.

The other options do not represent the initial conversion process accurately. Writing the percentage over 50 or multiplying it by 2 would not appropriately reflect the relationship of a percentage to its equivalent fraction. Simplifying the fraction is a later step that comes after the initial fraction has been established.