Simplify the fraction if it is not in it's lowest terms. Multiply both the numerators to get a new numerator. Multiply both of the denominators to get a new denominator. The new numerator and the new denominator is your answer (simplify if possible).
Multiply 17(number of students) and 17(amount he’s spending on each student) So 17x17=289 Then subtract what he used which is 97.41 So 289-97.41= 191.59