If A's salary is 31 % more than that of B, then how much percent is B's salary less than that of A (correct to 2 decimal places)?

Correct option is A

Given:

A's salary is 31% more than B's salary.

We need to find the percentage by which B's salary is less than A's.

Formula Used:

​$$\text{Percentage decrease} = \left( \frac{\text{A's salary} - \text{B's salary}}{\text{A's salary}} \right) \times 100$$​

Solution:

Let B's salary be 100 units.
Then, A's salary = 100 + 31% of 100 = 131 units.

​$$\text{Percentage decrease} = \left( \frac{131 - 100}{131} \right) \times 100$$​

​$$= \left( \frac{31}{131} \right) \times 100 = 23.66\%$$​​

B's salary is 23.66% less than A's salary.