(a) A dealer sold a car to a man and made a profit of 15%. The man then sold it to a woman for N120,175.00 at a loss of 5%. How much did the dealer buy the car?

(b) The diameter of the wheel of a car is 36cm. How many revolutions, correct to three significant figures, will it make to cover a distance of 1.05 km? [Take \(\pi = \frac{22}{7}\)].