The magazine subscription is $25 P.A. so $25 per annum or per annual/year.
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Canadian Dollar Exchange
Convert 1985 dollar amount to 2013 dollar amount
Multiply the percent times the dollar amount, then divide by 100. Add that amount to the dollar amount. For example: Add 15% to $1500. Multiply 15x1500 to get 22500. Then divide by 100 to get 225. Add the 225 to 1500 to get $1725.
To calculate 2.75 percent of a dollar amount, you would multiply the dollar amount by 0.0275 (which is 2.75 divided by 100). For example, if the dollar amount is $100, 2.75 percent of $100 would be $2.75.
I'm pretty sure 1 yin is equal to 1 penny in U.S. currency thus mean 100 yin is equal to 1 U.S. dollar.