A person incurs a loss of 5% be selling a watch for Rs. 1140. At what price should the watch be sold to earn 5% profit  Choose the most appropriate option:
A) rs . 1200
B) rs . 1230
C) rs . 1260
D) rs . 1290
E) none of these

Rationale: "explanation : let the new s . p . be x , then . ( 100 - loss % ) : ( 1 st s . p . ) = ( 100 + gain % ) : ( 2 nd s . p . ) = > ( 95 / 1140 = 105 / x ) = > x = 1260 option c"
Answer: C