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The cost price of a Rs. 100 stock at 4 discount, when brokerage is $\dfrac{1}{4}$% is:

Rs. 95.75
Rs. 96
Rs. 96.25
Rs. 104.25
Explanation:
C.P. = Rs.$ \left(100 - 4 +\dfrac{1}{4} \right) $= Rs. 96.25
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