Gross Profit Ratio of a company is 25%. State giving reason, which of the following transactions will (a) increase or (b) decrease or (c) not alter the Gross Profit Ratio. (i) Purchases of Stock-in-Trade Rs. 50,000. (ii) Purchases Return Rs. 15,000. (iii) Cash Sale of Stock-in-Trade Rs. 40,000. (iv) Stock-in-Trade costing Rs. 20,000 withdrawn for personal use. (v) Stock-in-Trade costing Rs. 15,000 distributed as free sample.