Calculate the simplification number and the denominator.

First, calculate the simplification number by dividing the two numerators.

Second, calculate the denominator by dividing it by the simplification number.

If you would like to have a vivid explanation with a detailed example, please read the page Simplifying/Reducing Fractions - Learn this magic trick!

**Step 1: Calculate the Simplification Number**

To calculate the *simplification number*, divide the numerator of the first fraction (3) by the numerator of the second fraction (111):

Simplification Number: 111 ÷ 3 = 37

**Step 2: Calculate the denominator**

To calculate the *denominator* of the second fraction, divide the denominator of the first fraction (740) by the simplification number (37):

Denominator: 740 ÷ 37 = 20