Question 711146
 let x be the salary before salary rise 
  after 5% raise , x becomes  x+  5 % of x
                             i.e x+0.05 x
                             1.e  1.05 x

  so 1.05 x  = 71400
 divide with 1.05 on both sides
  1.05 x/ 1.05   = 71400 / 1.05
              x  =68000