By selling 90 balls for ₹160 a person loses by 20%. The number of balls, which should be sold for ₹ 96 so as to gain 20% is:

36

20% = \(\frac{1}{5}\)

@Rs.160:

No. of balls that should be sold to cover 20% loss = 90 ×  \(\frac{4}{5}\)

No. of balls that should be sold to gain 20% profit = 90 × \(\frac{4}{5}\) × \(\frac{5}{6}\) = 60

No. of balls that should be sold for Rs. 160 to gain 20% = 60

No. of balls that should be sold for Rs. 96 to gain 20% = 60× \(\frac{96}{160}\) = 36