The amount of employees on the previous year represents 100%. If today the company has 28% fewer employees, then the current amount of employees represents:
[tex]100\%-28\%=72\%[/tex]72% of the amount of employees of the previous year. Rewritting this percentage as a decimal, we have:
[tex]72\%=\frac{72}{100}=0.72[/tex]If we divide the current amount of employees by 0.72, we're going to find the original amount.
[tex]\frac{306}{0.72}=425[/tex]The company had 425 employees on the previous year.