Step-by-step explanation:
the question tells us almost everything already what has to be done.
the only ending problem is really : how to turn 115 into 100 ?
because it is the same way to turn 115% into 100%.
the answer is simple :
115 / 115 is 1.
multiplying 1 by 100 is 100
1 × 100 = 100
therefore, when combining this
115 / 115 × 100 = 115 × 100/115 = 115/1.15 = 100
so,
115%/1.15 = 100%
494.5/1.15 = 430 = 100% = the original number