In 2004, 34.2 million accountants e-filed income tax returns. That was 114% of the number who e-filed in 2003. Find the number of accountants who e-filed income tax returns in 2003.

30 million accountants e-filed income tax returns in 2003.

Step-by-step explanation:

Hi there!

We know that the 114% of an unknown number "x" is 34.2 million.

Then, if 114% is 34.2 million, the 100% will be x:

x = 100% * (34.2 million / 114%) = 30 million accountants e-filed income tax returns in 2003.

Another way to see it:

Between 2003 and 2004 there was an increase of 14 %, then, if x is the number of accountants in 2003, the number of accountants in 2004 will be x plus the 14% of x:

x + 0.14x = 34.2 million

1.14 x = 34.2 million

x = 34.2 million/1.14

x = 30 million