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The process for subtracting fractions is, in essence, the same as that of adding them: find a common denominator, and change each fraction to an equivalent fraction with the chosen common denominator. The resulting fraction will have that denominator, and its numerator will be the result of subtracting the numerators of the original fractions.
Addition of fractions is much simpler when the denominators are the same; in this case, one can simply add the numerators while leaving the denominator the same: + = +, so + = + =. [ 63 ] The commutativity and associativity of rational addition is an easy consequence of the laws of integer arithmetic. [ 64 ]
However, if the fraction 1/1 is replaced by the fraction 2/2, which is an equivalent fraction denoting the same rational number 1, the mediant of the fractions 2/2 and 1/2 is 3/4. For a stronger connection to rational numbers the fractions may be required to be reduced to lowest terms , thereby selecting unique representatives from the ...
A similar procedure is used for subtraction. If the two numbers do not have the same denominator then they must be transformed to find a common denominator. This can be achieved by scaling the first number with the denominator of the second number while scaling the second number with the denominator of the first number.
The form comes with two worksheets, one to calculate exemptions, and another to calculate the effects of other income (second job, spouse's job). The bottom number in each worksheet is used to fill out two if the lines in the main W4 form. The main form is filed with the employer, and the worksheets are discarded or held by the employee.
For example, the numerators of fractions with common denominators can simply be added, such that + = and that <, since each fraction has the common denominator 12. Without computing a common denominator, it is not obvious as to what 5 12 + 11 18 {\displaystyle {\frac {5}{12}}+{\frac {11}{18}}} equals, or whether 5 12 {\displaystyle {\frac {5 ...
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