Solution - Simplification or other simple results

Step  1  :

            3
 Simplify   —
            1

Equation at the end of step  1  :

  115    
  ——— -  3
   5     

Step  2  :

            23
 Simplify   ——
            1 

Equation at the end of step  2  :

  23 -  3

Step  3  :

Final result :

  20