Sum means add
the number is x
13 divided by a number is 13/x
the number divided by the number is x/13
so

also can be simplified to

or

translated it is

where x is the number
$9.96 To do the math take your starting value and multiply 9.40 by 1.06 (1 in the 1's place because you are just adding 6%) (0.6 in the hundredths place due to the 6/100% or 06/100%)
That’s a hard one for sure but I would say six