35.5% men
    40.0% women
    75.5% adults

   100.0% people
   -75.5% adults
    24.5% children

      5 0 0 guests
    0.2 4 5 which is the decimal equivalent of 24.5%
    2 5 0 0
  2 0 0 0 0
1 0 0 0 0 0
1 2 2.5 0 0 children.  Since we don't cut children in two, this means that
                       the 35.5% was rounded off to the nearest half a percent.

So we can only narrow the answer down to 122 or 123 children.  That's the best
we can do.

Edwin