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 Fractions Subtract with Borrowing
 In subtraction the denominator must be the same. You subtract the numerator (the top number). Never subtract the denominators (the bottom number). When you borrow for subtraction, remember to reduce the whole number by one and add the denominator to the numerator giving you a new numerator quantity. Therefore 4 1/4 becomes 3 5/4. Always reduce your answer to its lower terms. Remember to move the whole number then reduce the fraction (4 4/8 = 4 1/2) it sometimes helps to place the reducing number between equal lines. You may want to use the Magic Numbers 2, 3, 5, 7, 11
 Go over your work checking for any errors. A scrap box should be used to do the calculations. Try not to get into the habit of doing your scrap work on another piece of paper. It is much easier to find a mistake if all the work is in front of you and located close to the problem.
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