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22.75% = 2275/10000 = 91/400
113.75 dollars 5 % = 0.05 0.05 * 2275 $ = 113.75 $
2275 has 12 factors.
Because you can subtract a whole number of sevens from 2275 and not leave a remainder. That is one definition of "divisible".
32500 is 325 "hundreds" so 7 times that ie 2275 is your annual interest.