datagram size is 2400 bytes including ip header size.so only payload size is 2380bytes.
MTU 700B also includes ip header.allowable size 700-20=680B.
1)first fragment is of size 680B.offset is (0-84)
2)second fragment is also size 680B.it again fragmented because it is greater than MTU size.MTU ip header,allowable datasize is 380B.
i)first fragment size in second one is 376B.offset is (85-131)
ii)second fragment size in second one is 304B.offset is(132-169)
3)third fragment is also size 680B. offset is (170-254)
4)fourth fragment is of size 344B.offset is (255-297).it includes 4 padding bits.
so total 5 fragments .