The denominators are different, so you must build each fraction to a form where they both have the same denominator. Since both 1 and 4 will divide evenly into 4, build the fractions to a denominator of 4.
.
can now be written
.
Add the numerators: 40 - 3 = 37.
The answer is
.
This answer is already reduced, so you can skip step 4.