Data:
Dolphin 1: 200ft
Dolphin2:
30% farther: 200ft+60ft=260ft
-Find the 30% of 200

Ascende 25 1/2 feet and then descended 40 1/2 feet:
Substract to the initial 260ft the 25 1/2 ft and add 40 1/2:

To sum or substract mixed numbers write it as fractions:

Then You have:

You can also write the 260 as a fraction with the same denominator (2):

Then, the dolphin 2 is 275 feet under the water