Calculate gross profit ratio and net profit ratio from the following:
\[\begin{array}{|l|r|l|r|} \hline Particulars & Amount (Rs.) & Particulars & Amount (Rs.) \\ \hline \text{Opening stock} & \text{50,000} & \text{Sales} & \text{2,75,000} \\ \hline \text{Purchase} & \text{1,50,000} & \text{Sales return} & \text{25,000} \\ \hline \text{Purchase return} & \text{20,000} & \text{Closing stock} & \text{40,000} \\ \hline \text{Wages} & \text{10,000} \\ \hline \text{Salary} & \text{25,000} \\ \hline \end{array}\]