create table emplt(no number(10),name varchar(20),dno number(5),job varchar(20),sal number(10))

insert into emplt values(1,'siva',5,'chairman',450030)

insert into emplt values(2,'kumar',2,'udc',18500)

insert into emplt values(3,'riya',3,'assistant',7800)

insert into emplt values(4,'tim',2,'clerk',21000)

insert into emplt values(5,'piya',2,'manager',38200)

insert into emplt values(6,'zoa',8,'peon',1500)

create table emprec(no number(10),sal number(10),upsaldate date)

select * from emplt

select * from emplt

DECLARE
    cursor c1 is select no,sal from emplt where dno=2;
    e1 emplt.no%type;
    e2 emplt.sal%type;
BEGIN
    open c1;
    if c1%isopen then
    loop
    fetch c1 into e1,e2;
    exit when c1%notfound;
    update emplt set sal=e2+(e2*0.05) where no=e1;
    insert into emprec values(e1,e2+(e2*0.05),sysdate);
    end loop;
    end if;
    commit;
    close c1;
END;

select * from emprec