Same as for addition. Mainly, you have to convert the fractions to equivalent fractions that have the same denominator. After that, it is easy: just subtract the numerators and put the result on top of the common denominator.
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It means you have to subtract fractions.
Before adding or subtracting two fractions they are converted into like fractions. Explain with examples why this is necessary.
Subtracting a fraction is the same as adding its negative.
You multiply the fractions until the denominators are equal. Then, you subtract.
They have to have the same denominator.