Data for income statement $($for the year $2024)$: Merchandise inventory purchased during year $\backslash (2024=185\backslash )$; gross profit margin $\backslash (=41\mathrm{.}50\backslash \%\backslash )$; non$-$cash operating expenses $\backslash (=40\backslash )$; total operating expenses $\backslash ((\backslash )$ excluding taxes $\backslash ()=91\backslash )$; income tax rate $\backslash (=25\backslash \%\backslash ).$ Investment in fixed assets: On $31$ March $2024,$ the company paid Rs $103$ million in cash to acquire a new plant to expand operations. This was partly financed by an issue of long$-$term debt for Rs $54$ million in cash; the firm will start accruing interest expenses from the next financial year. The company also sold existing plant assets for their book value of Rs $6$ million during $2024.$