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\frac{4x+5-\left(40x-7\right)}{36x^{2}+24x-12}
Since \frac{4x+5}{36x^{2}+24x-12} and \frac{40x-7}{36x^{2}+24x-12} have the same denominator, subtract them by subtracting their numerators.
\frac{4x+5-40x+7}{36x^{2}+24x-12}
Do the multiplications in 4x+5-\left(40x-7\right).
\frac{-36x+12}{36x^{2}+24x-12}
Combine like terms in 4x+5-40x+7.
\frac{12\left(-3x+1\right)}{12\left(3x-1\right)\left(x+1\right)}
Factor the expressions that are not already factored in \frac{-36x+12}{36x^{2}+24x-12}.
\frac{-12\left(3x-1\right)}{12\left(3x-1\right)\left(x+1\right)}
Extract the negative sign in 1-3x.
\frac{-1}{x+1}
Cancel out 12\left(3x-1\right) in both numerator and denominator.
\frac{4x+5-\left(40x-7\right)}{36x^{2}+24x-12}
Since \frac{4x+5}{36x^{2}+24x-12} and \frac{40x-7}{36x^{2}+24x-12} have the same denominator, subtract them by subtracting their numerators.
\frac{4x+5-40x+7}{36x^{2}+24x-12}
Do the multiplications in 4x+5-\left(40x-7\right).
\frac{-36x+12}{36x^{2}+24x-12}
Combine like terms in 4x+5-40x+7.
\frac{12\left(-3x+1\right)}{12\left(3x-1\right)\left(x+1\right)}
Factor the expressions that are not already factored in \frac{-36x+12}{36x^{2}+24x-12}.
\frac{-12\left(3x-1\right)}{12\left(3x-1\right)\left(x+1\right)}
Extract the negative sign in 1-3x.
\frac{-1}{x+1}
Cancel out 12\left(3x-1\right) in both numerator and denominator.