(a) Rs 142.40
P = Rs 2000, r 1 = 4% p.a. for 1st year, r 2 = 3% p.a. for 2nd year
\(\therefore\) A = P\(\big(1+\frac{r_1}{100}\big)\big(1+\frac{r_2}{100}\big)\)
=2000\(\big(1+\frac{4}{100}\big)\big(1+\frac{3}{100}\big)\)
=Rs\(\big(2000\times\frac{26}{25}\times\frac{103}{100}\big)\)
= Rs 2142.40
\(\therefore\) C.I. = Rs 2142.40 – Rs 2000 = Rs 142.40.