With percent increase or decrease situations, you have to consider the starting point as being 100%. So if the account increased by 27%, it's now 100% + 27% or 127% of it's original value.
As a decimal, 127% = 1.27. So 1.27 is your multiplier in this example.
And 1.27 • 7600 = 9652, which is the ending balance.
This gets the same result as finding 27% of 7600 and adding it back on to 7600, but does it more efficiently.