By selling 32 orange for ₹ 30 a man loses 25%. How many oranges should be sold for ₹ 24 so as to gain 20% in the transaction?

Let the cost price be ₹ N.
SP of 1 orange = ₹ 30/32 = ₹ 15/16
According to the question, 75N/100 = 15/16
∴ N = [(15 x 100)/75] x 16 = ₹ 5/4
SP of 1 orange with 20% profit = ₹ [(5/4) x 120]/100 = ₹ 3/2
∴ In ₹ 3/2, the number of oranges sold = 1
∴ in ₹ 24, the number of oranges sold = (2/3) x 24 = 16