The numerator is the name given to the top part of a fraction; the denominator is the bottom part of a fraction.
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They are called denominators and numerators!
Numerators
The larger fraction is the one with the smaller denominator, when the numerators are the same.
3/40 and 5/24
If the denominators are the same, subtract the numerators. If the denominators are different, convert them to equivalent fractions with a common denominator and subtract the numerators.