An employess new salary is 28,140 after getting 5% raise what was salary before increase _and what was last years salary _?

He got a 5% raise, so 28,140 is 105% of what it used to be.

105% means 1.05

(1.05) x (salary before increase) = 28,140

Divide each side by 1.05:

Salary before increase = 28,140 / 1.05 = 26,800.

The rest of the question is nonsense. The salary

before increase IS last year's salary.