Asmall company's net income for the first six months of the year was $76,500 and for the last six months it was $100,000 what is the ratio of the first 6 months of the year to the last six months of the year in simplest form

The ratio of net income in the first 6 months, to the last six months is $76,500 / $100,000. This simplifies intuitively as follows:
76500/100000
Dividing by 100: 765/1000
Dividing by 5: 153/200
The denominator 200 is only divisible by the prime numbers 2 and 5, and since the numerator 153 is not divisible by either 2 or 5, this means that this is in simplest form, and the final answer is 153/200.

One statement could be 12/4=3