Step 1: Let the original number be \( x \).
We are told that when the number is increased by 15%, it becomes 161. This means:
\[
x + 0.15x = 161.
\]
Simplifying this:
\[
1.15x = 161.
\]
Step 2: Solve for \( x \).
Now, divide both sides by 1.15:
\[
x = \frac{161}{1.15} = 140.
\]
Step 3: Conclusion.
Thus, the original number is 140, and the correct answer is (b).