The sum which will earn a simple interest of ₹ 126 in 2 years at 14% per annum is
(a) ₹ 394
(b) ₹ 395
(c) ₹ 450
(d) ₹ 540
SI = \(\dfrac{P \times R \times T}{100}\). \(126 = P \times 14 \times 2 / 100\). \(P = 12600 / 28 = 450\).