[
  "Let last year = L. This year = 2L + 5,000. Total = L + 2L + 5,000 = 45,000.",
  "3L + 5,000 = 45,000, so 3L = 40,000, L = 13,333.33.",
  "This year = 45,000 - 13,333.33 = 31,666.67."
]