A shopkeeper sold an book offering a discount of 5% and earned a profit of 14%. What would have been the percentage of profit earned if no discount was offered?  Choose the correct answer.
A) 140
B) 120
C) 130
D) 110
E) 150

Rationale: "let c . p . be $ 100 . then , s . p . = $ 114 let marked price be $ x . then , 95 / 100 x = 114 x = 114 / 95 = $ 120 now , s . p . = $ 120 , c . p . = $ 100 profit % = 20 % . b"
Answer: B