Firs find a common fact between the numerator and denominator ~ Which is 3.
Divide 3 into the top and bottom
96/126 / 3/3 = 32/42
(continue to simplify)
Common factor between 32/42 is 2:
32/42 / 2/2 = 16/21
16/21 can be simplified anymore!
So 96/126 simplified is 16/21
How that helps!
:)