The first step in simplifying this expression is to identify which, if any, terms can be combined. Remember, only like terms — constant terms or terms with the same variable — can be combined.
1/4k+ 1/4m - 2/3k+ 5/9m
In this case, we have two k-terms and two m-terms. To simplify the expression we will rearrange it according to the Commutative Property of Addition. Then, we will rewrite the fractions so that the like terms would have the common denominator.