If there is 15% increase, then the value is 1.15
If there is 15% decrease, then the decimal value is .85
We want the increase a number, so we're gonna use 1.15
Let "N" be the number
To decrease or increase, we have to multiply a number by a value
1.15*N = 60
Divide both side by 1.15, you will be left with N
N = [tex] \frac{60}{1.15} [/tex] = 52.17 (rounded to hundredth place)