ABC Ltd. has invoiced Rs. 100,000 to the customer PQR Ltd in advance for 10 months in Apr 19 of which services worth Rs. 20,000 have been delivered. Another invoice for services worth Rs. 30,000 delivered to XYZ ltd. is missed for invoicing. On the supplier side, KYD Ltd has raised a service order of Rs. 70,000 worth to ABC Ltd of which an invoice amounting to Rs. 30,000 has been received in advance. How much would be the net margin impact (assuming 50% of revenue is cost of sales) and net working capital for the month of Apr19 (assuming cash is not collected or paid for any of the invoice).. Single choice.

Option 1 - Margin Rs. 30,000 and Net Working Capital 50,000

Option 2- Margin Rs. 25,000 and Net Working Capital 50,000

Option 3- Margin Rs. 10,000 and Net Working Capital 50,000

Option 4- Margin Rs. 25,000 and Net Working Capital 30,000