a 3. If a supermarket has working capital of 35,000 yuan and current assets of 88,000 yuan, the current ratio of the restaurant is) A. 0.4 B. 0.6 C. 0.7 D. 2.5 4. If, for the current fiscal period, the Sales is 300,000 yuan, Sales returns and allowances is 85,000 yuan, Sales discount is 45,000 yuan, Cost of goods sold is 110.000 yuan, then the Gross profit rate is ( ) A. 80% B. 43% C. 28% D. 20%