The count of tax returns filed online this year is 37.5% higher than last year's count. If 2,20,000 returns were filed online this year, how many were filed online last year?

If last year's count was $L$, then $Lx$ 1.375 = 2,20,000, so $L=220000/1.375=1,60,000$. Check: 160000 + 37.5% of 160000 = 160000 + 60000 = 220000. 1,37,500 subtracts 37.5% of THIS year's figure - the wrong base, since the 37.5% was built on last year's. 3,02,500 multiplies by 1.375 instead of dividing, and 1,65,000 comes from reading 37.5% as 33 1/3%.