Multiply $26$ by $ \dfrac{i}{4} $ to get $ \dfrac{ 26i }{ 4 } $.

Step 1: Write $ 26 $ as a fraction by putting $ \color{red}{1} $ in the denominator.

Step 2: Multiply numerators and denominators.

Step 3: Simplify numerator and denominator.

$$ \begin{aligned} 26 \cdot \frac{i}{4} & \xlongequal{\text{Step 1}} \frac{26}{\color{red}{1}} \cdot \frac{i}{4} \xlongequal{\text{Step 2}} \frac{ 26 \cdot i }{ 1 \cdot 4 } = \\[1ex] & \xlongequal{\text{Step 3}} \frac{ 26i }{ 4 } \end{aligned} $$

Subtract $ \dfrac{26i}{4} $ from $ -12 $ to get $ \dfrac{ \color{purple}{ -26i-48 } }{ 4 }$.

Step 1: Write $ -12 $ as a fraction by putting $ \color{red}{ 1 } $ in the denominator.

Step 2: To subtract raitonal expressions, both fractions must have the same denominator.
We can create a common denominator by multiplying the first fraction by $\color{blue}{ 4 }$.

$$ \begin{aligned} -12- \frac{26i}{4} & \xlongequal{\text{Step 1}} \frac{-12}{\color{red}{1}} - \frac{26i}{4} = \frac{ \left( -12 \right) \cdot \color{blue}{ 4 }}{ 1 \cdot \color{blue}{ 4 }} - \frac{ 26i }{ 4 } = \\[1ex] & \xlongequal{\text{Step 2}} \frac{ \color{purple}{ -48 } }{ 4 } - \frac{ \color{purple}{ 26i } }{ 4 }=\frac{ \color{purple}{ -26i-48 } }{ 4 } \end{aligned} $$

Subtract $5i$ from $ \dfrac{-26i-48}{4} $ to get $ \dfrac{ \color{purple}{ -46i-48 } }{ 4 }$.

Step 1: Write $ 5i $ as a fraction by putting $ \color{red}{ 1 } $ in the denominator.

Step 2: To subtract raitonal expressions, both fractions must have the same denominator.
We can create a common denominator by multiplying the second fraction by $\color{blue}{4}$.

$$ \begin{aligned} \frac{-26i-48}{4} -5i & \xlongequal{\text{Step 1}} \frac{-26i-48}{4} - \frac{5i}{\color{red}{1}} = \frac{ -26i-48 }{ 4 } - \frac{ 5i \cdot \color{blue}{ 4 }}{ 1 \cdot \color{blue}{ 4 }} = \\[1ex] & \xlongequal{\text{Step 2}} \frac{ \color{purple}{ -26i-48 } }{ 4 } - \frac{ \color{purple}{ 20i } }{ 4 }=\frac{ \color{purple}{ -46i-48 } }{ 4 } \end{aligned} $$