Step 1: Identify the required figures from the table.
From the table, the commission earned in 1994 was: Salesman A = Rs. 24600, Salesman D = Rs. 29800.
Step 2: Find the difference between D's and A's commission.
Difference = 29800 - 24600 = Rs. 5200. This is how much more D earned than A in 1994.
Step 3: Express this difference as a percentage of A's commission.
Percentage more = (Difference / A's commission) x 100 = (5200 / 24600) x 100.
Step 4: Carry out the division and multiplication.
5200 / 24600 = 0.2114 approximately. Multiplying by 100 gives 21.14 percent, which rounds to approximately 21 percent.
Step 5: Match with the options.
Option (1) 18 percent, option (2) 82.5 percent and option (4) 17 percent do not match this calculation. Option (2) looks like it could come from a wrong calculation, such as expressing A's commission as a fraction of the difference. Option (3) 21 percent matches the computed value closely, so it is correct.