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Gail received a %5 raise last year. If her salary is now $28,140, what was her salary last year

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100\%+5\%=105\%\\\\now\ her\ salary\ is\ 105\%\ of\ earlier\ salary\\\\\begin{array}{ccc}100\%&-&x\\105\%&-&\$28,140\end{array}\ \ \ |cross\ multiply\\\\105x=100\cdot\$28,140\\105x=\$2,814,000\ \ \ \ |divide\ both\ sides\ by\ 105\\\\\boxed{x=\$26,800}\leftarrow ANSWER
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