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\frac{100}{27300}-\frac{91}{27300}
Least common multiple of 273 and 300 is 27300. Convert \frac{1}{273} and \frac{1}{300} to fractions with denominator 27300.
\frac{100-91}{27300}
Since \frac{100}{27300} and \frac{91}{27300} have the same denominator, subtract them by subtracting their numerators.
\frac{9}{27300}
Subtract 91 from 100 to get 9.
\frac{3}{9100}
Reduce the fraction \frac{9}{27300} to lowest terms by extracting and canceling out 3.