`B = 1/1.300 +1/2.301 + 1/3.302 +...+ 1/101.400`

`B= 1/299 (1/1 - 1/300 + 1/2 - 1/301 + 1/3 - 1/302 + ... + 1/101 - 1/400)`

`B = 1/299  (1/1 - 1/400)`

`B = 1/299  . 399/400`

`B= 399/(299.400)`

`B = 399/119600`

`------`

`C = 1/(1.102) + 1/(2.103) + 1/(3.104) + ... + 1/(299.400)`

`C = 1/101  (1/1 - 1/102 + 1/2 - 1/103 + ... + 1/299 - 1/400)`

`C= 1/101 (1/1 - 1/400)`

`C= 1/101 . 399/400`

`C = 399/(101.400)`

`C = 399/40400`