Let's see -
What number goes into 14 and 35 evenly? 7, right? So, let's see how many times 7 goes into each number.
7 goes into 14 twice
And 7 goes into 35 5 times
So, now we can rewrite our fraction based on the steps we've just solved:
2/5 is our final answer. Want to check that?
Divide 14 by 35
And then divide 2 by 5 and see if their equivalent :)
14 ÷ 35 = 0.4, or, 40%
2 ÷ 5 = 0.4, or, 40%
Whaddya know! They're equal!
↑ ↑ ↑ Hope this helps! :D