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 the number of accounts opened by branch D in January, we can follow these step-by-step calculations:

Step 1: Find the number of accounts opened by branch C in April.
Referring to the provided table, locate the column for branch C and the row for the month of April.
The number of accounts opened by branch C in April = 40.

Step 2: Find the number of accounts opened by branch D in January.
Locate the column for branch D and the row for the month of January.
The number of accounts opened by branch D in January = 25.

Step 3: Calculate the difference between the two values.
Since 40 is greater than 25, the number of accounts opened by branch C in April is more than those opened by branch D in January.
$\text{Difference}=40-25=15$

Step 4: Calculate the percentage difference.
The percentage difference is calculated with respect to the value of branch D in January (which is 25):
$\text{Percentage More}=\frac{\text{Difference}}{\text{Accounts opened by D in January}}\times 100$
Substituting the values into the formula:
$\text{Percentage More}=\frac{15}{25}\times 100$
Simplifying the expression:
$\text{Percentage More}=0.6\times 100=60\%$

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