Company P had 15 percent more employees in December than it had in January. If Company P had 460 employees in December, how many employees did it have in January?	Choose the correct choice from the following answers.
A) 391  B) 400  C) 410  D) 423  E) 445

Rationale: given : january * 1.15 = december - - > january * 1.15 = 460 - - > january = 460 / 1.15 = 400 . answer : b .
Answer: B