Let $t$ be TNYWR.

At the start of 2018, the Canadian Excellent Mathematics Corporation had $t$ employees in its Moose Jaw office, 40 employees in its Okotoks office, and no other employees. During 2018, the number of employees in the Moose Jaw office increased by $25 \%$ and the number of employees in the Okotoks office decreased by 35\%. How many additional employees did the CEMC have at the end of 2018 compared to the beginning of 2018 ?
At the beginning of 2018, there were 40 employees in Okotoks.

At the end of 2018, there were $35 \%$ fewer employees in Okotoks, which is a total of $0.35 \cdot 40=14$ fewer employees.

At the beginning of 2018, there were $t$ employees in Moose Jaw.

At the end of 2018, there were $25 \%$ more employees in Moose Jaw, which is a total of $0.25 t$ more employees.

The net number of additional employees is thus $0.25 t-14$.

Since the answer to (a) is 120 , then $t=120$ and so $0.25 t-14=0.25(120)-14=16$.

Thus, the "CEMC" had 16 more employees at the end of 2018 than it had at the beginning of 2018 .