From the following, calculate the Gross Profit ratio and Working Capital Turnover Ratio.

Revenue from operations Rs 30,00,000

Cost of Revenue from operation Rs 20,00,000

Current Assets Rs 6,00,000

Current Liabilities Rs 2,00,000

Paid up share capital Rs 5,00,000

The cost price of a car is $Rs5,00,000$. The salesperson marks it $10\%$ above the cost price. Then, the car is sold at a discount of $5\%$. Find the profit and profit percentage.

P, Q and R sharing profits and losses in the ratio of 3 : 2 : 1, decide to share profits and losses equally with effect from 1st April, 2017. Following is an extract of their Balance Sheet as at 31st March, 2017:

$\begin{array}{cccc}\text{Liabilities}& \text{Rs}& \text{Assets}& \text{Rs}\\ \text{Investment Fluctuation Reserve}& 30,000& \text{Investments (At Cost)}& 5,00,000\end{array}$

Show the accounting treatment under the following alternative cases:

Case (i) If there is no other information.
Case (ii) If the market value of Investments is Rs 5,00,000.
Case (iii) If the market value of Investments is Rs 4,88,000.
Case (iv) If the market value of Investments is Rs 4,46,000.
Case (v) If the market value of Investments is Rs 5,06,000.