Решение:
$$\frac{2}{3}m + \frac{1}{4}a - \frac{1}{4}m + \frac{1}{2}a = (\frac{2}{3} - \frac{1}{4})m + (\frac{1}{4} + \frac{1}{2})a = (\frac{8}{12} - \frac{3}{12})m + (\frac{1}{4} + \frac{2}{4})a = \frac{5}{12}m + \frac{3}{4}a$$
Ответ: **$$\frac{5}{12}m + \frac{3}{4}a$$**