Company P had 15 percent more employees in December than it had in January. If Company P had 500 employees in December, how many employees did it have in January?  Choose the correct answer
A) 391  B) 435  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 = 500   J = 500/1.15   J = 50,000/115 = 435   Thus 435 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 500 employees in December, how many employees did it have in January?