On dial A the long hand points up and the short hand points right. Look at dial B, then find the dial related to C in the same way.

From A to B the hands have exchanged directions: the long hand now points where the short hand pointed and vice versa. (B is not a turn of A: a quarter turn clockwise would leave the long hand pointing right and the short hand pointing down.) On C the long hand points to the upper right and the short hand to the lower left, so on the answer the long hand points lower left and the short hand upper right: (a). (b) and (c) turn the dial and (d) moves only one hand.