Your answer is $30,000. The way I have answered this is quite strange, but I'll do my best to explain it. So because we know that $30,900 is 3% than last year, we can call it 103%. This allows us to form a ratio and therefore find 100%. 30,900 : 103 ÷ 103 300 : 1 × 100 30,000 : 100 Which means $30,000 is 100%, or 3% less than $30,900. I hope this helps! Let me know if it was confusing or anything :)
