31,75 plus 30 %

1.)   $${\mathtt{31.75}}{\mathtt{\,\small\textbf+\,}}{\mathtt{30}}\% = {\frac{{\mathtt{1\,651}}}{{\mathtt{40}}}} = {\mathtt{41.275}}$$

2.)   100%+30% = 130% = 130/100 = 1,3

        31,75 * 1,3 = 41,275    

        $${\mathtt{31.75}}{\mathtt{\,\times\,}}{\mathtt{1.3}} = {\frac{{\mathtt{1\,651}}}{{\mathtt{40}}}} = {\mathtt{41.275}}$$

Gruß radix !