So here, we are starting with two numbers: the original price, and the price after the percent increase.
First, we need to find the differences between the prices to figure out how much of a difference the percent made. $181.09 - $102.30 = $78.79
$78.79 is how much money the original price was increased by. We can find the percent change using this, since this number is what percent of the original price went up.
B. Because the divisor, 4.2, has only value in the ones and tenths places, so we only have to multiply by 10 to get to 42, which is the whole number you need.