Respuesta :
23/45 would be the most simplified form of 276/540
[tex]\bf \cfrac{-276}{-540}\quad
\begin{cases}
276=2\cdot 2\cdot 3\cdot 23\\
540={2\cdot 2\cdot 3}\cdot 3\cdot 3\cdot 5
\end{cases}\implies \cfrac{\underline{-2\cdot 2\cdot 3}\cdot 23}{\underline{-2\cdot 2\cdot 3}\cdot 3\cdot 3\cdot 5}
\\\\\\
\cfrac{23}{3\cdot 3\cdot 5}\implies \cfrac{23}{45}[/tex]