The selling price of 32 articles is the same as the cost price of 26 articles. The gain or loss percent is:

18\(\frac{1}{4}\)% 18\(\frac{3}{4}\)% 19\(\frac{3}{4}\)% 22\(\frac{3}{5}\)%

18\(\frac{3}{4}\)%

ATQ, ⇒ S.P. of 32 =  C.P. of 26 ⇒ C.P. : S.P. = 16 : 13 ⇒ Loss = 16 - 13 = 3 ⇒ Loss percentage = \(\frac{3}{16}\) × 100 = 18\(\frac{3}{4}\)%