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25 per cent ACCORDING TO VOLUME advertising amount ANNUAL SALES VOLUMES average figure AVERAGE OPERATING RESULTS Bad Debts balance sheets Bureau cent of sales clerk hire creased current liabilities Delivery Expense Depreciation earned expenses in terms fifty thousand population firm in Group forty per cent gross mar gross margins ranging Group I Stores indicated Insurance investment larger cities larger stores leaving an operating less Light and Water located in cities located in towns Office Expense operat operating loss OPERATING RESULTS EXPRESSED PERCENTAGES OF GROSS preceding groups profits in Group profits in terms salaries and clerk slightly stock turnover stores increased stores located stores reporting stores were located Stores with Annual Table Taxes terms of gross terms of sales thirty-five per cent Total Expense total operating expenses typical figure typical gross margin typical operating profit typical salary typical store varied volume of business volume of sales