The document provides step-by-step instructions for subtracting fractions. It demonstrates subtracting fractions with unlike denominators by first making them equivalent fractions with a common denominator. The steps include renaming the fractions with the common denominator, subtracting the fractions, subtracting any whole numbers, and simplifying the final fraction if possible. Examples provided include subtracting 6 - 1/4 7, 5 - 1/6, 6 - 2 2/3 1/5, and 4 - 2 2/3 1/6.