[tex]\bf \begin{array}{|c|ll} \cline{1-1} \textit{a\% of b}\\ \cline{1-1} \\ \left( \cfrac{a}{100} \right)\cdot b \\\\ \cline{1-1} \end{array}~\hspace{5em}\stackrel{\textit{5\% of 39700}}{\left( \cfrac{5}{100} \right)39700}\implies 1985~\hfill \stackrel{\textit{new salary }39700+1985}{41685}[/tex]