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The above diagram captures the before and after.
At the start, Mrs Lim's pay is 3/4 of Mr Lim's. So 3:4 = 3u : 4u.
At the end, her pay goes up 160 while his pay goes down 300.
Her pay is 10% more, that means if Mr Lim is 10p, hers is 11p.
More importantly, their pay ratio is now 11:10.

So we see from second picture that
  (3u + 160)/(4u - 300) = 11/10
So 10 x (3u + 160) = 11 x (4u - 300)
        30u + 1600 = 44u - 3300
               14u = 4900
                 u = 4900/14 = 350
                4u = 1400
Mr Lim's before pay-cut pay is $1400.

PS: Not sure if the steps in bold above is familiar to P6 kids.

CHECK:
  Before:   Mrs Lim = 3 x 350 = 1050
  After:    Mrs Lim = 1050 + 160 = 1210
            Mr Lim  = 1400 - 300 = 1100
  1210 = 1100 + 110 is indeed 10% more than 1100.

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