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10955\times \frac{40}{100}-20045\times \frac{5}{100}
Subtract 20045 from 31000 to get 10955.
10955\times \frac{2}{5}-20045\times \frac{5}{100}
Reduce the fraction \frac{40}{100} to lowest terms by extracting and canceling out 20.
\frac{10955\times 2}{5}-20045\times \frac{5}{100}
Express 10955\times \frac{2}{5} as a single fraction.
\frac{21910}{5}-20045\times \frac{5}{100}
Multiply 10955 and 2 to get 21910.
4382-20045\times \frac{5}{100}
Divide 21910 by 5 to get 4382.
4382-20045\times \frac{1}{20}
Reduce the fraction \frac{5}{100} to lowest terms by extracting and canceling out 5.
4382-\frac{20045}{20}
Multiply 20045 and \frac{1}{20} to get \frac{20045}{20}.
4382-\frac{4009}{4}
Reduce the fraction \frac{20045}{20} to lowest terms by extracting and canceling out 5.
\frac{17528}{4}-\frac{4009}{4}
Convert 4382 to fraction \frac{17528}{4}.
\frac{17528-4009}{4}
Since \frac{17528}{4} and \frac{4009}{4} have the same denominator, subtract them by subtracting their numerators.
\frac{13519}{4}
Subtract 4009 from 17528 to get 13519.