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Following is the profit and loss account of a limited company Opening Stock 3,00,000 Sales 12,40,000 Purchases 7,00,000 Closing Stock 3.20,000 Gross profit c/d 5,60.000 15.60.000 15,60,000 Administration 58,000 Gross profit b/d 5,60,000 Expenses Selling and Distribution 1,78,000 Expenses Net Profit 3.24,000 5,60,000 5,60,000 Calculate Gross profit ratio O a. 48.21% O b. 53.23% . O c. 30.95% O d. 45.16% . O e. 69.35% Following is the profit and loss account of a limited company Opening Stock 2,00,000 Sales 8,40,000 Purchases 7,00,000 Closing Stock 3,20,000 Gross profit c/d 2,60,000 11,60,000 11,60,000 Administration 58,000 Gross profit b/d 2,60,000 Expenses Selling and Distribution 1,78,000 Expenses Net Profit 24,000 2,60,000 2,60,000 Calculate Net profit ratio O a. 33.63% . O b. 27.14% O c. 26.13% O d. 50.32% O e. 2.86%