If A exceeds B by 40%, B is less than C by 20%, then A : C is :

The correct answer is Option (2) → 28 : 25

Both percentages are given in terms of B, so A and C are each worked out from the same value of B and then compared.

Assuming B to be 100:

• A exceeds B by 40%, so A \(=100+40=140\)

• B is 20% less than C, so B is 80% of C: \(0.8\,C=100\), and C \(=125\)

• A : C \(=140:125=\) 28 : 25

Tip: “B is 20% less than C” takes 20% of C, not of B, so C is 125, not 120.