[tex]100\%+5\%=105\%\\\\now\ her\ salary\ is\ 105\%\ of\ earlier\ salary\\\\\begin{array}{ccc}100\%&-&x\\105\%&-&\$28,140\end{array}\ \ \ |cross\ multiply\\\\105x=100\cdot\$28,140\\105x=\$2,814,000\ \ \ \ |divide\ both\ sides\ by\ 105\\\\\boxed{x=\$26,800}\leftarrow ANSWER[/tex]
