By selling 45 lemons for Rs 40, a man loses 20 %. How many should he sell for Rs 24 to gain 20 % in the transaction ?	Choose the correct choice from the following.
A) 33  B) 18  C) 99  D) 27  E) 36
Explanation:   Let S.P. of 45 lemons be Rs. x.   Then, 80 : 40 = 120 : x or x = = 60   For Rs.60, lemons sold = 45   For Rs.24, lemons sold == 18.   Answer: 18
<result>B</result>
By selling 45 lemons for Rs 40, a man loses 20 %. How many should he sell for Rs 24 to gain 20 % in the transaction ?