Answer
$\displaystyle \frac{P-Q}{R}$,
numerators,
common denominator.
Work Step by Step
$$\displaystyle \frac{P}{R}-\frac{Q}{R}=\frac{P-Q}{R}.$$
To subtract rational expressions with the same denominator,
subtract the numerators and place the difference over the common denominator.
If possible, factor and simplify the result.