Can you please help and show workings out, how can sue do this.

Answer:
a) 1.04
b) 0.94, 150.94
Step-by-step explanation:
a) 4% = 4/100 = 0.04
1+ 0.04 = 1.04 (increase so add 0.04)
1.4 would be 140% but we are looking for 104%
so answer is 1.04
b) 6% = 6/100 = 0.06
1 - 0.06 = 0.94 (decrease so minus 0.06)
160 x 0.94 = 150.94 (use calculator)