Below is the Comparative Income Statement of Al- Safa Company. Particulars 2020(OMR) 2019 (OMR) Sales 225,000 240,000 Less: Cost of Goods Sold 117,000 122,000 Gross Profit 108,000 118,000 Operational Expenses: Administration Expenses 60,000 62,000 Lease Expenses 2,500 3,000 Sales and Marketing Expenses 6,750 7,250 Total Operational Expenses 69,250 72,250 Net Profit before Interest & tax 38,750 45,750 Less: Interest Expenses 2,500 Net Profit before tax 36250 45,750 Additional Information Tax rate - 15% Preference Dividends OMR 30,000 (for each year) The number of outstanding equity shares is 200. Inventory, December 31, 2020 - OMR 30,000 Inventory, December 31, 2019 - OMR 20,000 Based on the above information, select the correct answer for the following questions. The percentage of change in sales using comparative analysis is; The percentage of change in net profit before interest and tax using comparative analysis is; The operating profit ratio in Year 2020 is; The earnings per share in Year 2020 is; The inventory turnover in Year 2020 is