Subtract $ \dfrac{5}{4} $ from $ 100 $ to get $ \dfrac{ \color{purple}{ 395 } }{ 4 }$.

Step 1: Write $ 100 $ as a fraction by putting $ \color{red}{ 1 } $ in the denominator.

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

$$ \begin{aligned} 100- \frac{5}{4} & \xlongequal{\text{Step 1}} \frac{100}{\color{red}{1}} - \frac{5}{4} = \frac{ 100 \cdot \color{blue}{ 4 }}{ 1 \cdot \color{blue}{ 4 }} - \frac{ 5 }{ 4 } = \\[1ex] & \xlongequal{\text{Step 2}} \frac{ \color{purple}{ 400 } }{ 4 } - \frac{ \color{purple}{ 5 } }{ 4 }=\frac{ \color{purple}{ 395 } }{ 4 } \end{aligned} $$