The number of participants with laptop is 115 and without laptop is 161
<u>Step-by-step explanation:</u>
Total number of participants= 276
Participants with laptop = (5/12) 276
= 115
Participants without laptop= 276 - 115
= 161
215 - 44.49 (I added the two deductions mentally) = 170.51
I see the percentages 2%, 1% and 3% add up to 6%
So we want 6% of 215 or .06 x 215 = $12.90
$170.51 - 12.90 = $157.61 net income.