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First identify which are the long sides. Paper can be held either in portrait or landscape position. In portrait, the longer sides are the sides, and the shorter sides are the top and bottom. In landscape, it is the opposite. Since your question didn't indicate portrait or landscape, I will give the directions for portrait. For landscape, just turn the paper so that the longer sides are top and bottom. For portrait, make sure that the longer sides are at the sides. Now fold the paper so that the longer sides touch, then press the paper to make a crease along the fold. For landscape, fold the paper so that the shorter sides touch, and press the paper to make a crease along the fold.
Numerator on top; denominator on the bottom.
the top adds what the bottom adds. the top subtracts what the bottom subtracts. the top divides what the bottom divides. the top multiplies what the bottom multiplies.
bottom
Top: numerator. Bottom: denominator.