On my sister's birthday, she was 147 cm in height, having grown 5% since the year before. How tall was she the previous year?
Choose the most appropriate option:
A) 145 cm
B) 140 cm
C) 142 cm
D) 138 cm
E) 135 cm

Rationale: "let the previous year ' s height be x . 1.05 x = 147 x = 140 the answer is b ."
Answer: B