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Solution:

Correct Answer: Option A

First we find CP.

If SP is Rs. 85 then CP = Rs 100

If SP is Rs. 18,700, then

CP = \frac{100}{85} \times 18700= Rs 22,000

Now, if CP is Rs 100, then SP = Rs. 115

Thus, if CP is Rs. 22,000, then

SP = \frac{115}{100} \times 22000=Rs 25,300