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?	Select the correct option
A) 391
B) 426
C) 410
D) 423
E) 445
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 426 is the correct answer.
<result>B</result>
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?