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MathRevolution
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This can be done by successive increments/decrements method:

1. From 1995 to 1996 there was an increase of X%

2. From 1996 to 1997 there was a decrease of X%

The overall difference from 1995 to 1997 is of 4% decrease.

Applying consecutive formula Effective increase/decrease = (a + b + ab/100 )%

a = x%

b = -x%

Effective value = -4%

So, -4 = (x -x -x^2/100)

Solving for X = 20
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==> If the revenue in creased by x% between 1995 and 1996, it is R --> R(1+x%). Since this decreased by x% in 1997, it becomes R(1+x%)(1-x%)=R(1-x^2%^2). However, this means 4% has been decreased in 1997 when compared to 1995, it becomes R --> R(1-4%). For these two be the same, x^2%^2=4%, x^2%=4 should kick in, and if you substitute %=1/100, you get x^2=400 and x=20. Therefore, the answer is C.

Answer: C
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Use this formula for solving these type of problem :-

A+B +A*B/100

After substituting value,

4=(+X) + (-X) + (+X)*(-X)/100, (-X) -> Revenue decrease by X%. similarly (+X) -> Revenue increase by x%.

X=20
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