5) The answer is $(\mathbf{C})$. With $20 \mathrm{~kg}$ of ice cream, the ice cream maker has packaged $12 \cdot 20=240$ scoops; if $x$ and $y$ indicate respectively the number of ice creams with 2 scoops and 3 scoops, from the relations

$$
2 x+3 y=240 \quad 1.20 x+1.60 y=137.60
$$

we can easily find $y=32$.
5) An ice cream maker prepares $20 \mathrm{~kg}$ of ice cream and resells it during the day in small cones for $1.20 €$ with two scoops and large cones for $1.60 €$ with three scoops. From each kg of ice cream, he gets 12 scoops; at the end of the day, he has collected a total of $137.60 €$. How many large cones did he sell?
(A) 17
B) 24
(C) 32
(D) 43
(E) 50.