 
<translate> Ka ɗauka farashin = 100 Farashin a lokacin sayarwa = 88 Farashin bayan sayarwa = 100 Ƙara yawan kashi = 12/88 * 100 = 14% kimanin. Saboda haka, amsar ita ce (D). <eng> Assume the price = 100
Price during sale = 88
Price after sale = 100
Percent increase = 12/88*100 = 14% approx.
Thus, the answer is (D). 