Solution - Reducing fractions to their lowest terms

Step  1  :

            13
 Simplify   ——
            40

Equation at the end of step  1  :

       13
  1 -  ——
       40

Step  2  :

Rewriting the whole as an Equivalent Fraction :

 2.1   Subtracting a fraction from a whole

Rewrite the whole as a fraction using  40  as the denominator :

          1     1 • 40
     1 =  —  =  ——————
          1       40  

Equivalent fraction : The fraction thus generated looks different but has the same value as the whole

Common denominator : The equivalent fraction and the other fraction involved in the calculation share the same denominator

Adding fractions that have a common denominator :

 2.2       Adding up the two equivalent fractions
Add the two equivalent fractions which now have a common denominator

Combine the numerators together, put the sum or difference over the common denominator then reduce to lowest terms if possible:

 40 - (13)     27
 —————————  =  ——
    40         40

Final result :

  27           
  —— = 0.67500 
  40