Correct Answer: Sale of goods for Rs.2,00,000 (Cost Rs.2,20,000)

Solution : Answer = Sale of goods for Rs.2,00,000 (Cost Rs.2,20,000)

Sold Goods C.P 2,20,000    S.P 2,00,000

let we assume C.Ratio $=2: 1$

$\begin{aligned}
C \cdot \text { Ratio } & =\frac{C A}{C \cdot \operatorname{liaB}}=\frac{2,00,000+2,00,000-2,0,000}{1,00,000} \\
\\& =\frac{1,80,000}{1,00,000}=1.8: 1 \text { Decrease }
\end{aligned}$

Hence, the correct option is 2.