1. Multiply the numerators: 2 \times 12 = 24 .
2. Multiply the denominators: 9 \times 14 = 126 .
3. Form the new fraction: \frac{24}{126} .
4. Simplify the fraction by finding the greatest common divisor (GCD) of 24 and 126, which is 6.
5. Divide the numerator and the denominator by 6:
\frac{24 \div 6}{126 \div 6} = \frac{4}{21} .
6. The fraction is now in its simplest form: \frac{4}{21} .