Calculate the principal if an amount of Rs. 441 is received on compound interest at the rate of 5% per annum after 2 years.
A. Rs. 400
B. Rs. 390
C. Rs. 380
D. Rs. 350

Options

A. C
B. D
C. A
D. B

Answer

To find the principal amount when the total amount received after 2 years of compound interest is Rs. 441 at a rate of 5% per annum, we can use the formula for compound interest.

### Step-by-Step Solution:

1. **Identify the given values:**
- Amount (A) = Rs. 441
- Rate of interest (R) = 5% per annum
- Time (T) = 2 years

2. **Use the compound interest formula:**
The formula for the amount (A) in compound interest is:
\[ A = P \left(1 + \frac{R}{100}\right)^T \]
where:
- \(A\) = Amount after time \(T\)
- \(P\) = Principal amount
- \(R\) = Rate of interest
- \(T\) = Time in years

3. **Substitute the known values into the formula:**
\[ 441 = P \left(1 + \frac{5}{100}\right)^2 \]
\[ 441 = P \left(1 + 0.05\right)^2 \]
\[ 441 = P \left(1.05\right)^2 \]

4. **Calculate \((1.05)^2\):**
\[ (1.05)^2 = 1.1025 \]
So, we have:
\[ 441 = P \times 1.1025 \]

5. **Rearranging to find \(P\):**
\[ P = \frac{441}{1.1025} \]

6. **Calculate \(P\):**
\[ P \approx 400 \]

7. **Conclusion:**
Therefore, the principal amount is approximately Rs. 400.

### Final Answer:
The principal amount is Rs. 400 (Option A).