Factor the numerator and denominator completely
Identify any common factors in the numerator and denominator
Cancel the common factors
Multiply the numerator and denominator by the same nonzero expression if needed
Rewrite the expression in simplified form
Use a common denominator when combining rational expressions
Multiply each expression by an appropriate form of 1 to create equivalent expressions
Keep the domain restrictions unchanged
Verify the new expression has the same values as the original for all allowed inputs