Mark (✓) against the correct answer:

(c) 240

Let the required number be $\mathrm{x}$. Then, we have:

$(5 \%$ of $\mathrm{x})=12$

$\Rightarrow\left(\mathrm{x} \times \frac{5}{100}\right)=12$

$\Rightarrow \frac{5 \mathrm{x}}{100}=12$

$\Rightarrow \mathrm{x}=\left(12 \times \frac{100}{5}\right)$

$\Rightarrow \mathrm{x}=240$