Step 1 :\(0.23 \times 12 = \frac{23}{100} \times 12\)
Step 2 :\(\frac{23}{100} \times 12 = \frac{23 \times 12}{100}\)
Step 3 :\(\frac{23 \times 12}{100} = \frac{276}{100} = 2.76\)