Multiply anything in the parentheses out: Ex. 4(3x - 2) = 12x - 8.
Collect "like" terms: Suppose we had 12x - 8 + 10x --> 22x - 8.
Cross out anything that is common in both the numerator and the denominator: 22x - 8 / 1(22x - 8) --> cross both (22x - 8) out and we are left with 1/1 = 1!
Ex. 5x^2y^2/(xy) --> we can cross 1 x and 1 y out leaving us with 5xy!