Answers

Subtract 49/27 from 54/40

1^st number: 1 14/40, 2^nd number: 1 22/27

54/40 - 49/27 is -251/540.

Steps for subtracting fractions

1. Find the least common denominator or LCM of the two denominators:
   LCM of 40 and 27 is 1080
   
   Next, find the equivalent fraction of both fractional numbers with denominator 1080
2. For the 1st fraction, since 40 × 27 = 1080,
   54/40 = 54 × 27/40 × 27 = 1458/1080
3. Likewise, for the 2nd fraction, since 27 × 40 = 1080,
   49/27 = 49 × 40/27 × 40 = 1960/1080
4. Subtract the two like fractions:
   1458/1080 - 1960/1080 = 1458 - 1960/1080 = -502/1080
5. After reducing the fraction, the answer is -251/540

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