Mathematical problems (administrative professional ability test)

2976 is 24 in the last quarter plus 24% of 24

then it can be decomposed into 24+24× 24% = 2976

The common factor of 24 is 24× (1+.24) = 2977. The problem of has already told you 2976. I want you to work backwards for 24 24×(1+.24)=2976. Then 2976 divided by 1 plus 24% equals 24. Don't tell me that you don't know what is the basic multiplication of extracting common factor primary school. I sometimes forget an application. . . .