Le
Rent	25,000
sales	850,000
return outwards	15,000
purchase	400,000
returns inwards	25,000
Insurance	45,000
fixtures and fittings	15,000
wages and salaries	112,000
Transport	6,000

From the above information calculate the: (a) turnover (b) cost of goods sold (c) gross profit (d) Rate of stock turn