$$1400 \div 35000\\\\
=\frac{1400}{35000}\\\\
=\frac{14}{350} \qquad \mbox{I divided both by 100}\\\\
=\frac{2}{50} \qquad \mbox{I divided both by 7}\\\\\
=\frac{1}{25} \qquad \mbox{I divided both by 2}\\\\\
$so if there are common factors you simplify them as fractions$$$