Final answer:
To find the new number of people with cell phones, add 65% of last year's number to last year's number. The new number of people with cell phones is 231 (B).
Step-by-step explanation:
To find the new number of people with cell phones, we need to add 65% of last year's number to last year's number. First, we find 65% of 140:
65% of 140 = (65/100) * 140 = 91
Next, we add 91 to 140 to get the new number of people with cell phones:
New number of people with cell phones = 140 + 91 = 231
Therefore, the new number of people with cell phones is 231 (B).