Answer:
419.78
Explanation:
If 399.79 is 100% of the number we need to know how much 5% is. So first we would multiply 399.79 by 5 and then divide by 100, which equals 19.9895 and rounded to the nearest 100th we get 19.99. So we add 19.99 to 399.79 and get 419.78 (rounded).