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.

Let the new S.P be x, then

(100 - loss%) : (1st S.P.) = (100 + gain%) : (2nd S.P.)

⇒ \(\left ( \frac{95}{1140} \times \frac{105}{x} \right )\)

⇒ x = 1260