Company P had 15 percent more employees in December than it had in January. If Company P had 490 employees in December, how many employees did it have in January?
Choose the most appropriate option
A) 391  B) 426  C) 410  D) 423  E) 445

Rationale: "d = number of employees in december j = number of employees in january j x 1.15 = d j x 1.15 = 490 j = 490 / 1.15 j = 49,000 / 115 = 426 thus b is the correct answer ."
Answer: B