S.P. = Rs.21 and gain = 5%.
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Step-by-step explanation:
S.P = Rs. 21, Gain = 5%
∴ C.P. = (S.P. × 100)/(100 + gain %)
= (21 × 100)/(100 + 5)
= (21 × 100)/105
= Rs. 20
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