Problem Solving (PS) | Re: Company P had 15 percent more employees in December than it

First, we need to determine which one to use for base January or December, that is whether,
J= 1.15D
Or
0.85J = D

The question says . employees in December are 15% more than in January. Therefore we are actually taking J as base and hence get number of employees in December as D=115% of J => 1.15J
Or 1.15J =460 => J =400 Ans (B)