if a man lost 4 % by selling oranges at the rate of 72 a rupee at how many a rupee must he sell them to gain 44 % ?
"96 % - - - - 72 144 % - - - - ? 96 / 144 * 72 = 48 answer : b"
divide(multiply(subtract(const_100, 4), 72), add(const_100, 44))