Explanation:
Given:-
-  MP = Rs 540. Discount = 5 %
To Find:-
Solution:-
 SP = MP - Discount. 
- MP = Marked Price ( Also called List Price) SP = Selling Price.
 Discount = (Discount %) of MP
 Discount = (5/100) 54p
 Discount = 27 Rs
 Subtract discount from MP to get SP
 SP = MP - Discount
 SP = 540 - 27 Rs
 SP = 513 Rs