As number of moles of solute remains constant throughout the dilution;
Moles in 52 ml solution=52×1.2×10−3=52×1.2 milimol which is equal to the number of moles in 208 ml solution.
Moles in 104  solution=21×52×1.2×10−3moles =26×1.2×10−3moles 
Final volume =104+139=243ml 
Final concentration=243×10−326×1.2×10−3=0.128M
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