What is the present worth of Rs. 396 due in 2 years at 5% simple interest per annum?	Choices:
A) 128	B) 277	C) 120	D) 360	E) 371
Let the present worth be Rs. x. Then,   S.I. = (396 - x)   (x * 5 * 2) / 100 = (396 - x)   10x = 39600 - 100x   110x = 39600 =&gt; x = 360.   Answer: 360
<result>D</result>
What is the present worth of Rs. 396 due in 2 years at 5% simple interest per annum?