Let us assume x is the increase percentage in decimals, then we need to multiply original value with 1+x.
Similarly if we assume x is the decrease percentage in decimals, then we need to multiply original value with 1-x
A) Given that sam multiplied original value with 1.07 while calculating percentage.
Since 1.07>1, that is an increase.
And percentage change = x*100 = (1.07-1) * 100 = 7 %
B)Given that sam multiplied original value with 0.7 while calculating percentage.
Since 0.7<1, that is an decrease
And decrease percentage = x*100 = (1-0.7)*100 = 30%