QUESTION 18-20: ONLINE SALES REPORT FOR GROUP 777 IS AS FOLLOWS: RM QB PB (RM) TB (RM) B PS (RM) QUANTITIY ITEMS BOUGHT BUYING PRICE TOTAL BOUGHT BALANCE SELLING PRICE TSHIRT 20 9 180 4 15 KEYCHAIN 50 1.5 5 5 MUG 30 4 120 4 7 75 Initial capital is RM500, Rental cost is RM10 and transporation RM20. CALCULATE: 18. Net Profit (RM)? A. 331.50 B. 301.50 C. 255 D. 225 E. No correct answer 19. Return on Investment (ROI)? A. 60.3 B. 66.3% C. 45% D. 51% E. No correct answer 20. The profit margin? A. 34.88% B. 39.53% C. 51.23% D. 46.59% E. No correct answer FOR QUESTION 21 TO 26, USE THE FOLLOWING INFORMATION: Monthly Cash Flow Report for Ramli and Burger Fresh Flowers Delivery Business: Cash Sales 8,600, Own Capital 3,000, Loan 3,000, Total Amount inflow 25,380, Materials 2,840, Promotion 40, Rent 2,000, Salary 4,000, Pay loan interest 200, payback loan 800, Motor Oil 80, Top-up credit for mobile phone 200, Buy Handpone 900, Buy refrigerator 1,500, Total Outflow 12,560, End of Month balance 2,040 and depreciation for asset 800. Figures in RM. At the end of the period profit and loss proforma statement and balanced sheet has been prepared by you. Based on the above information, and the profit and loss statement and the balance sheet, CALCULATE how much: 21. Total net profit for the business? A. -660 B. -1,610 C. -1,560 D. -10 E. no answer 22. Total equity of the business? ? A. 3,000 B. 1,540 C. 1,390 D. 1,440 E. no answer 23. Cash amount in business hands? A. 12,670 B. 12,820 answer C. 2,040 D. 1,940 E. no 24. Total liabilities or current liabilities? A. 1,000 B. 2,000 C. 2,200, D. 3,000 E. no answer 25. Total value of current assets?. A. 3,540 B. 1,600 C. answer. 3,390 D. 3,640 E. No 26. Interest rates for loans? A. 5% B. 6.7% C. 10% D. 20% E. No