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\frac{b}{4}-\frac{5\times 4}{4}
To add or subtract expressions, expand them to make their denominators the same. Multiply 5 times \frac{4}{4}.
\frac{b-5\times 4}{4}
Since \frac{b}{4} and \frac{5\times 4}{4} have the same denominator, subtract them by subtracting their numerators.
\frac{b-20}{4}
Do the multiplications in b-5\times 4.
\frac{b-20}{4}
Factor out \frac{1}{4}.