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, \({a^3 + 6a^2 \over a^2} = {a^3 \over a^2} + {6a^2 \over a^2} = a + 6\).

The least common multiple (LCM) is the smallest positive integer that is a multiple of two or more integers.

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