19. A firm has Capital of Rs. 10,00,000; Sales of Rs. 5,00,000; Gross Profit of Rs. 2,00,000 and Expenses of Rs. 1,00,000. What is the Net Profit Ratio?

(a)20%, (b) 50%, (c)10%, (d)40%.

20. XYZ Ltd. has earned 8% Return on Total Assests of Rs. 50,00,000 and has a Net Profit Ratio of 5%. Find out the Sales of the firm. (a) Rs. 4,00,000, (b)Rs. 2,50,000,(c)Rs. 80,00,000,(d)Rs. 83,33,333.

21. Suppliers and Creditors of a firm are interested in(a)Profitability Position,(b)Liquidity Position,(c)Market Share Position, (d) Debt Position.