On selling 96 articles for ₹144 a person bears a loss of 35%. How many articles should he sell for ₹108 to earn a profit of 17%?

35 40 45 50

40

CP = \(\frac{144}{96}\) × \(\frac{100}{65}\)          SP = \(\frac{144}{96}\) × \(\frac{100}{65}\) × \(\frac{117}{100}\)               = \(\frac{108}{40}\)               = 40 article for Rs. 108