To subtract fractions, if the fractions have the same denominator, simply subtract the numerators and write the new fraction. If the fractions have different denominators, find the least common denominator, convert both fractions to equivalent fractions with this denominator, then subtract the numerators and write the new fraction. Another method is to draw smiley faces with the appropriate number of parts for each fraction, then shade in the parts of the second fraction to see how many unshaded parts remain.