please answer the following correctly

Please use the following information extracted from the financial statements of Fun, Inc., for 2010, 2009, and 2008.

	2010	2009
Net sales	$233,000	$204,000
Cost of sales	(124,000)	(110,000)
Selling and administrative expenses	(95,000)	(81,500)
Other income:
Interest	(3,700)	(3,050)
Other	100	1,175
Earnings before tax and extraordinary items	$ 10,400	$ 10,625
Provision for income tax	(4,800)	(4,740)
Earnings before extraordinary items	5,600	5,885
Extraordinary items		1,510
	$ 5,600	$ 7,395
Total assets	$202,000	$173,000

What is net profit margin in 2009?

		46.08%
		2.88%
		2.40%
		4.95%
		3.63%

In the statement of cash flows, the sale of plant, property and equipment would be a(n):

investing cash outflow.

financing cash inflow.

financing cash outflow.

investing cash inflow.

Operating cash inflow.

Which of the following depreciation methods is considered to be the LEAST conservative?

		Sum-of-the-Years' Digits.
		Declining-Balance Method.
		Straight-Line.
		each method is equally conservative.
		Sum-of-the-Years Digits and Declining-Balance Method are equally conservative.