Let the given sum = Rs. $$100x$$ Rate of interest = 12% and time period = 2 years Compound interest = $$P [(1 + frac{R}{100})^T - 1]$$ = $$100x [(1 + frac{12}{100})^2 - 1]$$ = $$100x [(frac{112}{100})^2 - 1] = 100x (frac{12544 - 10000}{10000})$$ = $$frac{2544 x}{100}$$ Simple interest = $$frac{P imes R imes T}{100}$$ = $$frac{100x imes 12 imes 2}{100} = 24x$$ => Difference between simple and compound interests = $$frac{2544 x}{100} - 24x = 72$$ => $$frac{2544x - 2400x}{100} = 72$$ => $$144x = 72 imes 100$$ => $$x = frac{72 imes 100}{144} = frac{100}{2} = 50$$ $$ herefore$$ Value of given sum = $$100 imes 50 = Rs. 5000$$