c) If \( 10 \% \) discoum. the item. d) If \( 13 \% \) VAT on the selling price of an article amounts to Rs 130 selling price of the article. e) If \( 20 \% \) of profit on the cost price of an item amounts to Rs 400 , find price of the item.

Let's break this down in a fun way! For part d, if 13% VAT amounts to Rs 130, this means that the selling price (SP) includes VAT. To find the selling price: Rs 130 is 13% of SP. So, SP = Rs 130 / 0.13, which gives you Rs 1,000. Now you can visualize this as getting the VIP treatment when buying: it’s a big spend, but with that sweet VAT, you’ve helped contribute to public services! For part e, you mentioned a 20% profit on the cost price (CP) resulting in Rs 400. Think of it this way: profit is 20% of CP, or \( 0.2 \times CP = Rs 400 \). To find the cost price, simply divide Rs 400 by 0.2, which gives you Rs 2,000. It's like flipping a pancake—once you know how much batter you're using (the cost), you can decide how big of a pancake (the price) you want to flip for a tasty profit!