A shopkeeper sold an article at $100 with 40% profit. Then find its cost price?	Choose the most appropriate option
A) $120  B) $100  C) $91  D) $71  E) $69
cost price = selling price *100/(100+profit)   C.P. = 100*100/140 = $71(approximately)   Answer is $71
<result>D</result>
A shopkeeper sold an article at $100 with 40% profit. Then find its cost price?