Fractions must share a common denominator in order to be added or subtracted. The common denominator is the least common multiple of all the denominators.

The distributive property for division helps in solving expressions like \({b + c \over a}\). It specifies that the result of dividing a fraction with multiple terms in the numerator and one term in the denominator can be obtained by dividing each term individually and then totaling the results: \({b + c \over a} = {b \over a} + {c \over a}\). For example, \({a^3 + 6a^2 \over a^2} = {a^3 \over a^2} + {6a^2 \over a^2} = a + 6\).

To multiply fractions, multiply the numerators together and then multiply the denominators together. To divide fractions, invert the second fraction (get the reciprocal) and multiply it by the first.

Percentages are ratios of an amount compared to 100. The percent change of an old to new value is equal to 100% x \({ new - old \over old }\).

A rational number (or fraction) is represented as a ratio between two integers, a and b, and has the form \({a \over b}\) where a is the numerator and b is the denominator. An improper fraction (\({5 \over 3} \)) has a numerator with a greater absolute value than the denominator and can be converted into a mixed number (\(1 {2 \over 3} \)) which has a whole number part and a fractional part.