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Default Not reduce fractions

I am trying to set up a depreciation schedule and I want the denominator of
fraction to stay a constant - do not round or reduce. For instance, if the
months, cell I8, (the denominator) is 72, then the formula
=IF(F13="","",((F$5-F12)/I$8)) would give the answer of 2/72, 3/72, 4/72,
etc. But the denominator won't always be 72, it might be 150, etc. I have
tried to format the cell to # ???/???, but Excel keeps reducing the fraction.

 
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