Que. 1 : Q1) Based on the given table, Find H&M rate? 1. a) 0.5% 2. b) 1% 3. c) 1.5% 4. d) 2% Que. 2 : Q2) Where the freight is pre-paid it does not contribute in GA as a separate interest, but is treated as : 1. a) Pre-paid freight only 2. b) Contingent expenses 3. c) Part of the value of…