| This is accounting? Looks to me like it should be in homework help. But anyways:
1. Rewrite the numbers as pure fractions instead of in mixed form- for example, 7 4/5 can be written as 39/5.
2. Find a common denominator for both fractions, and state both numbers using that common denominator.
3. Subtract one fraction from the other
4. Reduce the resulting fraction to lowest terms by dividing through by any common factors that are in both the numerator and denominator. For example, if the answer from step 3 was 153/30 (which it isn't), you would reduce that to 51/10.
If any of these steps have you confused, let us know. | 
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