If 5% more is gained by selling an article for Rs. 350 than by selling it for Rs. 348, the cost of the article is Choose the most appropriate option:
A) 289
B) 231
C) 200
D) 40
E) 111

Rationale: "explanation : let c . p . be rs . x . then , 5 % of x = 350 - 348 = 2 x / 20 = 2 = > x = 40 answer : d"
Answer: D