Rohan sells two articles. The cost price of the first article is equal to the selling price of the second article. The first article is sold at a profit of 40% and the second article is sold at a loss of 40%. What is the ratio of the selling price of the first article to the cost price of the second article?

• A. 21 : 25
• B. 25 : 21
• C. 30 : 29
• D. 29 : 30