WHAT are they ?
ONE HALF and TWO QUARTERS equal the same thing because HALF OF FOUR equals TWO. Half of a half is one quarter, so two quarters equal a half. As I have just proved here, equivalent fractions are two or more fractions with the same value. They are the same besides the fact that the sizes/pieces are smaller. Think of it as a cake. The more people you have to share with, the smaller the pieces get.
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The best way to find equivalent fractions is to reduce the two or more fractions into their smallest value. I showed this in my bubbleshare using pictures =) Okay, so this post is finally done =)