Start with the given expression
In order to subtract these two fractions, these fractions need to have a common denominator.
In order to do that, we simply find that the LCM of 4 and 9 is 36 (note: if you need help with finding the LCM, check out this solver)
Now we need to get each denominator to 36
Multiply by 
Multiply and to get 
Multiply by 
Multiply and to get 
Since both fractions have a common denominator of 36, we can now combine the fractions
Combine the fractions
Subtract the numerators
So

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