Direction (36-40): Read the information carefully and answer the following questions

The table given below shows the number of accounts opened by four different branches (A, B, C and D) in four different months.

Months/Branches	A	B	C	D
January	15	20	22	25
February	18	25	12	24
March	30	40	42	45
April	35	32	40	16

Number of accounts opened by C in month of April is what percentage more/less than the number of accounts opened by D in January.

To find the percentage by which the number of accounts opened by branch C in April is more or less than those opened by branch D in January, we can follow these steps:

Step 1: Extract the relevant data from the table
- Number of accounts opened by branch C in April = 40
- Number of accounts opened by branch D in January = 25

Step 2: Determine if it is more or less
Since 40 is greater than 25, the number of accounts opened by branch C in April is more than the number of accounts opened by branch D in January.
Difference = 40 - 25 = 15

Step 3: Calculate the percentage difference
The percentage more is calculated with respect to the number of accounts opened by branch D in January (which acts as the base value, 25):

$\text{Percentage More}=\left(\frac{\text{Accounts by C in April}-\text{Accounts by D in January}}{\text{Accounts by D in January}}\right)\times 100$

Substituting the values into the formula:

$\text{Percentage More}=\left(\frac{40-25}{25}\right)\times 100$

$\text{Percentage More}=\frac{15}{25}\times 100$

$\text{Percentage More}=3/5\times 100=60\%$

Thus, the number of accounts opened by C in April is 60% more than the number of accounts opened by D in January.