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just i need option

No need to explnation

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 15,60.0001 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 a. 45.16% b. 69.35% c. 30.95% d. 48.21% e. 53.23%