(a) For: Yes, it is true because through agressive selling only you can get more customers to exchange their money for your products and services by proving yourself superior among the competitors. To achieve this, new marketing and selling techniques are used to explore the needs of customers, to get their maximum satisfaction. 

(b) Against: Real cost cannot be recorded in the books of accounts because value of this cannot be measured in terms of money. It means sacrifice, discomfort and pain involved in doing the business. 

(c) For: Yes, training reduces employee turnover as it increases the efficiency of worker which boosts the morale of the employees. This ensures employee loyalty, long term growth and a lifetime association with the organisation. 

(d) Against: Tea and coffee cannot be sold or sale on approval or return basis because under this arrangement of sale an individual or a company interested in purchasing a specific item is allowed to use the item for a given length of time. At the end of that time if the individual is satisfied with the item they agree to purchase otherwise it has to be returned, but in the case of tea and coffee nothing could be returned, after the consumption (if not satisfied) and if, consumed partially it will be difficult to do the valuation of the consumed portion. 

(e) For: Yes, increased advertising in recent times has resulted in lower prices of newspapers, as now a days advertising has become a great source of income for newspapers which has resulted in increase in its circulation.