1. Find common denominators so the common denominator is 60 2. Multiply the numerator by how much the denominator goes into the common denominator so 3 x 15 and 2 x 4 3.You get left with 45/60 - 8/60 4. Subtract the numerators to get 37/60 5. You can't simplify it so the final answer is 37/60
