4 (a) List out FIVE (5) examples of important aspects in business operation planning. (b) From Table 4.1, calculate: (i) Gross profit margin (ii) Net profit margin (5 marks) (10 marks) (10 marks) Table 4.1 Pro Forma Income Statement Sales 58,370 Less: Cost of Goods Sold Stock 1/1 Purchases Less: Stock 31/12 Gross 6,760 30,282 37,042 4,200 32,842 25,528 profit Less: Operating Expenditure Administrative Expenses: Salaries, EPF & SOCSO 3,700 Motor Vehicle Expenses 800 Insurance 700 Utilities 157 Depreciation on Fixed Assets 9,200 14,557 Marketing Expenses: Advertising 590 Salesmen's Commission 980 Carriage Outwards 108 1,678 Finance Expenses: Net Profit Interest 1,568 17,803 7,725