Net income for the first six months of the years = $76,500
Net income for the first six months of the years = $100,000
Ratio of the first six months of the year to the year to the last six months of the year =

To write the above fraction in the lowest form, find the greatest common factor of 76,500 and 100,000 which is 500. Now divide numerator and the denominator by 500.
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Ratio of the first six months of the year to the year to the last six months of the year in simplest form =
