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Example 9:  Sia’s salary was ` 33,000. After six months, it increased by 10%. After next six months,
                                  it decreased by 10%. Find Sia’s salary at the end of the year.
                    Solution:     Original salary = ` 33,000
                                                                           10 
                                  Salary after six months = ` 33,000   1+                  [New value = Original value
                                                                      
                                                                          100             (1 + percentage as a fraction)]

                                                               33 000 11,  ×  
                                                          = `               = ` 36,300
                                                                   10     

                                                                               10 
                                  Salary after next six months = ` 36,300  1−              [New value = Original value
                                                                           
                                                                           
                                                                               100         (1 – percentage as a fraction)]
                                                                    36 300 9,  × 
                                                               = `              = ` 32,670
                                                                        10    
                                  Alternatively,
                                  Increase in salary = 10% of ` 33,000

                                                       10
                                                    =      × ` 33,000 = ` 3,300
                                                       100
                                  ∴ Salary after six months = ` 33,000 + ` 3,300 = ` 36,300
                                  Decrease in salary after next six months = 10% of ` 36,300
                                                                              10
                                                                           =      × ` 36,300 = ` 3,630
                                                                             100
                                  ∴ Salary at the end of the year = ` 36,300 – ` 3,630 = ` 32,670
                    Example 10: There was a decrease of 60% in Tarun’s bank account at the end of the year. There were
                                  ` 6,080 in his account. What was his balance at the beginning of the year?

                    Solution:     Let the balance at the beginning of the year be ` x.
                                                          x – 6,080
                                  Percentage decrease =       x      × 100%
                                             x – 6,080
                                  ⇒ 60% =              × 100%
                                                 x
                                      60    x – 6,080             3    x – 6,080
                                  ⇒       =                    ⇒   =
                                     100        x                 5        x
                                  ⇒ 3x = 5x – 30,400           ⇒ 2x = 30,400            ⇒ x = 15,200

                    Example 11:  If x is 30% less than y, find:

                                  (a)  x                (b)  y – x
                                       y                      y
                                                                               x    7                 7
                    Solution:     (a)  x = y – 30% of y                (b)  As   =    , therefore x =   y
                                                                               y    10               10
                                                                                        7      10y – 7y
                                               30        7y                 y – x   y –  10 y     10
                                         = y –     × y =                          =          =
                                              100        10                   y        10          y
                                                                              3
                                         x    7                               10 y   3
                                      ∴   =                                 =      =
                                         y    10                               y     10



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