7) Increase 5 by 40%.

First find 40% of 5:

40
5
100
4
  5 (cancelling zeros by dividing top and bottom by 10)
10
45

10
4 1
 (by dividing top and bottom by 5)
2
 2 1
2

So 40% of 5 is 2.

But we wish to increase 5 by 40% so we need to remember to add the 2 to the 5 to get answer
of 7:
5+2=7

5 increased by 40% is 7.