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\frac{24}{61}-\frac{40}{2}
Reduce the fraction \frac{120}{305} to lowest terms by extracting and canceling out 5.
\frac{24}{61}-20
Divide 40 by 2 to get 20.
\frac{24}{61}-\frac{1220}{61}
Convert 20 to fraction \frac{1220}{61}.
\frac{24-1220}{61}
Since \frac{24}{61} and \frac{1220}{61} have the same denominator, subtract them by subtracting their numerators.
-\frac{1196}{61}
Subtract 1220 from 24 to get -1196.