After spending $3,450 for tables and $3,950 for chairs, a convention center manager finds that the total is 4% more than he spent on tables and chairs last year. to the nearest dollar, find the amount that he spent last year.

We are given with two current costs : $3,450 for tables and $3,950 for chairs .The total cost then is equal to $7,400. This is said to be 4% more than he spent  last year. so last year's expenses should be  $7,400 / 1.04 equal to $7115.39. The cost last year is expected to be less