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If Compound Interest on a certain sum for 2 years @ 5% p.a. is Rs. 328, the Simple interest will be ?

Rs. 320
Rs. 420
Rs. 220
Rs. 120
Explanation:

Suppose, Compound Interest for first year = Rs. 100
Then, Compound Interest for second year = Rs. 105
Total Compound Interest for two years = (Rs. 100 + Rs. 105) = Rs. 205
And Simple Interest for two years = 2 x Rs. 100 = Rs. 200
If Compound Interest is Rs. 205, Simple Interest = Rs. 200
If Compound Interest is Rs. 328,
Simple Interest = Rs. 328 x 200205200205
= Rs. 320
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