I'm thinking this problem should be stating an amount per week instead of per year. A $2 increase per year is next to nothing. Assuming the allowances and increases are "per week," I can give you an explanation.
"Per", "each", and "every" usually indicate multiplication in an equation. The equation for their original equation would be something like y = 5x.
Since Minnie wants to increase hers by 2, she wants $2 more each week, which would be $7 each week.
y = 7x
Max is a little more complicated. His original allowance can be considered 100%. Adding 30% to it would be 130%. To find the percent, move the decimal two places to the left to get 1.30 and multiply. 5(1.30) = 6.50
Max's new equation could be 6.50x.
On Minnie's table, just multiply by 7. Max's table, multiply by 6.50.
Hope this helps!