Explaination
This word problem requires careful translation. Let’s say t = total current inventory of chairs. The first sentence states that $6737_w89_h37.png$. First solve for the current inventory:
$6737_w89_h37.png$
50 = 3t/2 - t
$3317_w61_h37.png$
t = 100.
The manager wants to increase this by 40%. We know that 40% of 100 is 40, so the new inventory will be 140.