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**Hint:**We need to find the fraction form and the decimal of $12.39$%. We convert the percentage in fraction by changing the position of the decimal point. To compensate for that we have to multiply $\dfrac{1}{10}$. We convert the fraction into decimal.

**Complete step-by-step solution:**

For the given percentage $12.39$%, we first convert it into fraction form.

We know for any arbitrary percentage value of a%, we can write it as $\dfrac{a}{100}$. The percentage is to find the respective value out of 100.

Now for $12.39$%, we can write it as $\dfrac{12.39}{100}$. Now we simplify the fraction which in turn gives the decimal.

We move the decimal point to the left one position. The decimal goes to the leftmost position. We compensate the movement of the decimal for multiplying $\dfrac{1}{10}$ to the main number $12.39$. The fraction $\dfrac{1}{10}$ is equal to $0.1$.

We explain the first two steps. The decimal starts from its actual position in $12.39$.

Now it crosses one digit to the left of its current position. The number changes from $12.39$ to $1.239$. This means we multiplied $\dfrac{1}{10}$. $\dfrac{12.39}{100}$ changes to $\dfrac{1.239}{10}$.

There is one more digit before decimal.

Now in the second step the point goes to the leftmost position. The number again changes from $\dfrac{1.239}{10}$ to $0.1239$. We again multiplied \[{{10}^{-1}}\] for the decimal’s movement.

**The decimal form of $12.39$% is $0.1239$.**

**Note:**The value of the fraction is actually the unitary value of $12.39$ out of 100. Therefore, in percentage value we got $12.39$ as the percentage. Percentage deals with the ratio out of 100. The ratio value for both fraction and percentage is the same.

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