Gloria received a 4 percent raise and is now making $24,960 a year, what was her salary before the raise?

She gets a 4% raise so her new pay is 100% + 4% of her previous pay.

104% = 1.04 as a decimal.

Divide her new pay by 1.04:

24,960 / 1.04 = 24,000

Her previous pay was $24,000

your answer would be 12