Just times the numerator by two and the denominator by two. As long as you times OR divide both numbers (only times or divide) (as long as they can both be divided by a number) then the original and new fraction will be the same but simplified or made more complex.
e.g. 5/8 - 5 x 2 =10 - 8 x 2 = 16
therefore an equivalent is 10/16
try dividing the numbers by two. See?
to simplify the fraction, divide them. 12 and 14 are even, so i'll divide by two first. 12 ÷ 2 = 6 14 ÷ 2 = 7
therefore, 12/14 = 6/7 and it can't be simplified further.
Makes sense? If you need more help, just ask me. :)