Fill in the following blanks:

(i) Cost of goods sold = Opening stock of finished goods (+) __________ (–) Closing stock of finished goods in the case of trading firms.

(ii) Gross profit = Sales revenue (–) __________.

(iii) Operating profit = __________ (–) Operating expenses.

(iv) Cost of raw materials used = Opening stock of raw materials (+) Purchases (–) __________.

(v) Total of sales book is posted to (Dr/Cr) side of __________ account.

(vi) Total of purchase return book is posted to (Dr/Cr) side of __________ account.

(vii) Yearly charge on tangible long-term assets is called __________.

(viii) Bank overdraft is a __________ liability.

(ix) P&L A/c in the case of corporate enterprises is closed by transferring to __________.

(x) Debit entries from cash book are posted __________ side of concerned account.