Dear Student,
Let CP be Rs x
case of loss,
SP of 1 orange = Rs
Loss = 20%
⇒SP = CP - Loss
= x - 20% of x = x - 0.2x = 0.8x
⇒ = 0.8x
⇒x = Rs
case of gain,
Let the number of orange be y
SP of 1 orange = Rs
SP = CP + gain
= x + 20% of x = x +0.2x = 1.2x = 1.2×(40/9)
⇒ = 1.2×()
⇒y = 21
so, 21 oranges should she sell for rupees 112 to gain 20% on the whole.
Regards