Solution:
Given:
[tex]\begin{gathered} Presently\text{ }26\text{ \% fewer employees.} \\ Present\text{ population}=185employees \end{gathered}[/tex]The percentage of present employees is:
[tex]100-26=74\text{ \%}[/tex]Hence,
Let the number of employees the company had a year ago be represented by x
Thus,
[tex]\begin{gathered} 74\text{ \% }of\text{ }x=185 \\ \frac{74}{100}\times x=185 \\ \frac{74x}{100}=185 \\ Cross\text{ multiplying,} \\ 74x=100\times185 \\ 74x=18500 \\ x=\frac{18500}{74} \\ x=250 \end{gathered}[/tex]Therefore, the company had 250 employees a year ago.