The steps
Procedure
1. Simplify the fractions.
2. Work out the least common multiple of the denominators.
3. Scale every fraction up so that $D = \operatorname{lcm}$.
4. Add or subtract the numerators.
5. Simplify the result.
If the fractions already share a denominator, steps 1, 2 and 3 are not needed: go straight to step 4.
In step 4 the denominator stays put: only the numerators are operated on.
Example
1. Simplify what we can: $\dfrac{28}{24} = \dfrac{7}{6}$.
2. Least common multiple of the denominators: $\operatorname{lcm}(8, 12, 6) = 24$.
3. Scale every fraction up to denominator $24$.
4. Operate on the numerators: $9 - 10 + 20 - 28 = -9$.
5. Simplify by dividing by $3$.
Here simplifying first did not change the least common multiple, but it usually keeps the numbers we work with much smaller.