Let the number be $$100x$$
According to ques, => $$100x + 28 = \frac{107}{100} \times 100x$$
=> $$100x + 28 = 107x$$
=> $$107x - 100x = 28$$
=> $$x = \frac{28}{7} = 4$$
$$\therefore$$ Number = $$100 \times 4 = 400$$
=> Ans - (C)
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