you need to find the common denominator (the number on the bottom) so for the first one when can 10 = 100 if you multiply 10 x 10 you get 100 so multiply the entire fraction by 10 and you will get 10/100 so the equation would be 381 10/100 - 214 43/100 which equals 166 67/100 then just do the same thing for the rest of them