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\frac{40}{143}-\frac{1}{39}
Reduce the fraction \frac{4}{156} to lowest terms by extracting and canceling out 4.
\frac{120}{429}-\frac{11}{429}
Least common multiple of 143 and 39 is 429. Convert \frac{40}{143} and \frac{1}{39} to fractions with denominator 429.
\frac{120-11}{429}
Since \frac{120}{429} and \frac{11}{429} have the same denominator, subtract them by subtracting their numerators.
\frac{109}{429}
Subtract 11 from 120 to get 109.