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For more on marking an answer as the "Best Answer", please visit our FAQ.It may be easier to see the working if easier figures are used first.
An amount is increased by 25% and the new figure is 100, what was the original amount?
The new figure is 125% or 125/100 (which simplifies to 5/4) of the original. To find the old amount, reverse the fraction and mulitiply that by the new amount so
4/5 X 100 = old amount = 80
In yir example spainlads, the new amount is 111% of the original or 111/100. The original amount was
100/111 X �150,000 = �135,135.13