[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}~\hfill \stackrel{\textit{5\% of 22000}}{\left( \cfrac{5}{100} \right)22000}\implies 1100~\hfill \stackrel{~\hfill \textit{new salary}}{22000+1100\implies 23100}[/tex]
