Answers

Subtract 96/54 from 12/40

1^st number: 12/40, 2^nd number: 1 42/54

12/40 - 96/54 is -133/90.

Steps for subtracting fractions

1. Find the least common denominator or LCM of the two denominators:
   LCM of 40 and 54 is 1080
   
   Next, find the equivalent fraction of both fractional numbers with denominator 1080
2. For the 1st fraction, since 40 × 27 = 1080,
   12/40 = 12 × 27/40 × 27 = 324/1080
3. Likewise, for the 2nd fraction, since 54 × 20 = 1080,
   96/54 = 96 × 20/54 × 20 = 1920/1080
4. Subtract the two like fractions:
   324/1080 - 1920/1080 = 324 - 1920/1080 = -1596/1080
5. After reducing the fraction, the answer is -133/90

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