On selling an article for Rs. 651, there is a loss of 7%. The cost price of that article is = ?

Answer: Option D

According to the question 7% loss
$$\begin{array}{rl}& \text{CP}\text{Loss}\text{SP}\\ & \underset{\underset{\left(\text{Answer }\right)}{700}}{\overset{100}{\downarrow \times 7}}7\underset{651}{\overset{93}{\downarrow \times 7}}\end{array}$$