A
I first divided the numbers and got 61.
On the last one for 40-39= 1
That 1 will be the numerator and the 39, which is what you divided the 2,380 from goes underneath, which is the denominator.
If that doesn't make sense, here is a better explanation:
39 divided by 2380 = 61
The 61 will go to the right and keep it where it is.
That 1 after subtracting your numbers will go on top which is the numerator
The 39 divided from 2380 goes at the bottom as the denominator.
[Note: The numerator can never be bigger than the denominator!]
I hope that helps!