if a man lost 4 % by selling oranges at the rate of 12 a rupee at how many a rupee must he sell them to gain 44 % ?
"96 % - - - - 12 144 % - - - - ? 96 / 144 * 12 = 8 answer a"
divide(multiply(subtract(const_100, 4), 12), add(const_100, 44))