4-Al Mundhar purchased a machine for RO 10,000 in the year 2019. The Present purchase price of the machine is RO 15,000. He sold the machine for RO 18,000 in the year 2020. The holding gain and the trading gain is

a.

RO 10,000 and RO 0

b.

RO 8000 and RO 5000

c.

RO 5000 and RO 3000

d.

RO 3000 and RO 5000

5-The Al Aafiya Company is in the pharmacy business. For the fiscal year 2020, the company reported a net profit of RO 200,000 and a return on capital employed of 20%. The firm's capital employed is

a.

RO 2,000,000

b.

RO 1,000,000

c.

RO 175,000

d.

RO 200,000