Answer to Question 1
1 . Operating ration
operation expenses
revenue
2 . Liquidity ratio
assets
liabilities
3 . Profitability ratio
net income
net
4 . Turnover ratio
net sales
average inventory
Answer to Question 2
Net sales 225,000 100.00
Cost of merchandise sold 108,430 48.19
Gross margin 116,570 51.81
Expenses 118,370 52.61
Loss (1,800) (0.80)