Enrollment in the ski/snowboard club increased by 30% this year. there are now 182 students in the club. how many students were there last year?

Enrolement increased by 30% that means last year=100%
incease of 30%=30+100=130% now

now=182

percent means parts out of 100 so
130%=130/100=13/10

182=13/10 of x (x represents the number last year)
of means multipy so
182=13/10 times x
multiply both sides by 10/13 to clear fraction
182 times 10/13=x=140

140 students last year