Amazon Selling

Amazon is one of the most well-known marketplaces. There are two types of plans available. The Individual

The plan does not include monthly fees. Instead, the platform charges $0.99 for each item that is sold.

Plus referral and variable closing fees. This plan is ideal for users who sell fewer than 40 products.

items per month. For those who sell more items, the Professional plan is available.

per month. The Professional plan has a monthly subscription fee at the moment, which is currently priced at

$39.99 plus variable closing fees and referral fees


This page covers Amazon to calculate the exact fees, costs and charges for selling on Amazon

Selling fees

What should I sell?

Before you start selling on Amazon, it is important to decide what you want to sell. Products

Amazon has two types of products. The products that are not available in the open categories can be found here.

Amazon has not granted permission for the items to be listed. These products can be used but not without Amazon’s permission.

Some categories in this group do not allow new products. Closed categories at Amazon

require approval.

If a category needs approval, it means that the product cannot be listed with any other listing.

Sellers with a valid Amazon seller ID can request permission from Amazon.

Professional selling plan. Amazon is the reason there are limitations.

It is important to ensure that products comply with the requirements. Certain categories are subject to special requirements.

Some sellers are not accepting new sellers and others have strict requirements. You can check the map to determine where it is.

Amazon is the best place to sell your products. For more information, see this link: Amazon



Where do you start?

Go to Amazon’s homepage and click the “Sign In” button. You will also find the drop-down menu.

If you are a new customer you can click on this option. This will take you to the page you need.

Create your Amazon account

These are the things you will need

* Enter your name

* Email address

* Password


After you have registered, it’s time to list your products. There are two options:

* List products already available on Amazon – The description will be already

You can specify the number of products and conditions you want to sell.

Shipping options

* List products not yet available on Amazon. You will need all product attributes.

(title, description, etc.)

Once you’re done creating the listing, the products will be visible to Amazon customers.

You can increase your product’s visibility by providing:

* Comprehensive and detailed description

* High-quality images

* Product details and description are accurate


Shipping and getting paid

Amazon will notify you as soon as a customer places an online order. There are two methods to deal with Amazon.


Send yourself

You will be responsible for shipping in this instance. Shipping costs will apply.

Customers will often be charged more if they add these charges to their product prices.

Fulfillment by Amazon

You can also use Amazon’s service, which is trusted by customers and offers perks

Amazon offers a number of benefits, including free shipping and free 2-day shipping. Amazon has fulfillment centers

Where your inventory is kept and managed online. Amazon picks with FBA

This service is highly rated by customers for its delivery, customer service, and return policies.

People who need a reliable handler to take care of their deliveries. Products that are part

The Prime logo is next to the FBA program. This service will increase your monthly budget.

Selling on Amazon is possible because you’ll have to pay Amazon for storage space and orders

You will be satisfied.

Final step is getting paid. Amazon will send payments to your bank account

This link is to your Amazon account. Regular payments are made.

Selling on eBay

Another popular marketplace is eBay. You can reach a large base of online shoppers through this site.

Soon, your product will be listed on the website. Start by signing up for the platform via the option

“Register”. Enter your name, email address and password. You will also need to provide your name, email address, and password.

To start selling on eBay, you’ll need to create an account.

* Create a seller’s account

* To verify your identity, confirm your phone number

* You must provide a valid bank account, credit card or debit card.

* Please provide information about how you will pay the seller fees

* Choose the payment method you accept

* Make your Feedback profile publicly available


Start selling

Determine the products that you want to sell, and ensure they are legal.

You can also sell on eBay (here’s a list of banned items). Then, you will choose which selling format to use (Auction or Purchase).

You can do it now Choose a category and upload the listing to determine the price.

There are a few ways that you can increase your eBay selling chances.

* High-quality images of your product

* You can customize the look of your listing by using listing upgrades

* Create your Q&A

* Communicate with buyers

* Please leave feedback for the buyer

* Establish a clear return policy and promptly issue refunds


• Protect the product by sending it immediately in appropriate packaging


* Automate selling tasks and save time with the help of tools

To get fantastic feedback, you must maintain buyer satisfaction

These documents can also be helpful to explore your options for becoming a professional.

A seller on eBay

* Selling an item – How to get started

* A seller’s checklist

* Tips to sell successfully

* Rules for sellers

eBay allows you to list up to 20 items per month free of charge. After that, you will need to pay a PS0.35 fee

extra items you list. This fee does not include Classified Ads listings or items listed in the Cars.

Category Motorcycles & Vehicles

You pay 10% when you sell an item via the platform.

This includes postage but the final value will not exceed PS250. Optional listing is available

Upgrades that require additional fees

The basic shop subscription for an eBay store starts at PS19.99 per monthly.

100 listings are available, with an 8% final value fee instead of 10%

An eBay store

If you are looking to make eBay your preferred ecommerce platform, an eBay store is the perfect choice. The store is different from regular seller accounts. It offers marketing and advertising.

To maximize your success, you can use merchandising tools and customization features as well as branding options.

Your business. Sellers can also create custom headers for their eBay stores.

HTML allows you to customize the store homepage with headers. Next to the “Visit store” tag is a “Visit Store” tag.

A seller’s user data shows that he or she has an eBay Store.


These are the requirements for opening an eBay shop:

* Having an eBay seller account

* Use a verified PayPal account

* You do not have a “below-standard seller performance” rating that can be seen in your

Seller Dashboard

These are the conditions for setting up an eBay store.

You will find the “Subscriptions” tab in your Account tab. Next, click on “Manage My”.

To design the store and list items, click “Store”

There are many levels of eBay store subscription prices and fees. Calculate the

Monthly subscription value: You can give more details about your average monthly subscription

Sales and system will provide estimates for store subscriptions.



Other marketplaces

These two platforms are the market leaders in online marketplaces, largely due to their ability to provide a wide range of products and services.

They are extremely popular worldwide and have a large number of buyers. The downside is that they are not universally loved and bought by a large number of people.

There are many other options for e-commerce businesses that can be used marketplaces.

There are many other markets you can explore.

* Etsy- Etsy, a peer to-peer marketplace, focuses primarily on handmade products.

Vintage products and supplies

* Bonanza – A marketplace that offers a wide range of products ranging from women’s fashion and accessories

Art and collectibles

* CrateJoy – This website is perfect for subscription box sellers.

* Vide Dressing is a platform that specializes in high-end fashion.


Flipkart – India’s largest online marketplace selling great products.

There are many products to choose from, including fashion, books and home decor.

furniture, etc.

* Alibaba-As the top Chinese marketplace, Alibaba is a major player in Asia’s market.

Amazon is for the US.

Markets can offer many opportunities, especially in the area of marketplaces.

Opportunities to reach customers. Your products will be instantly available to customers once you sign up for a platform.

Your e-commerce website should be available to a large community of buyers.

Time to convert visitors.

There are additional subscription fees and costs that you will need to pay, in addition to fierce competition

To be able offer your product on a market, you will need to pay. This can be costly.

It is a very cost-effective option for you, as running your own ecommerce business is possible.

Websites are not always free. You can decide whether you want to work in marketplaces or not.

One option is to analyze your business and the product that you offer. Analyze both

Consider the pros and cons of each and how they would affect your business. Explore possibilities

You can learn more about the limitations and advantages of this strategy to decide if it is right for you.







13. Understanding Customers

E-commerce revolves around people. These people are called online users.

They are commonly referred to simply as customers. They may be customers both past and future.

as well as those who only care about your brand. To make sense of this approach, however,

To fully understand the relationship between online users and the ways that they can be used to benefit from it.

It will help you grow your e-commerce company by segmenting the online users into multiple groups.

Groups of customers


Different types of customers

Understanding the various customers you will meet is a great way to help you define your goals.

You should be able to communicate effectively and take the necessary actions to keep the customer happy.

base. Different customers will require different approaches or tactic. Understanding customers

Understanding your customers’ needs will help you optimize their experience and make it more enjoyable for them.

Run, which is a great benefit for your online business starting with word-of mouth marketing, has many benefits

to recurring sales.


Target group

The target group is the audience you want to reach with your online promotion.

Your business. These are potential online customers who might be interested in your company.

Some reason, such the fact they fall within a certain age group, may indicate that they are either male or female.

Female, or based on recent searches for related topics. When

When you start setting up your business, plan promotions.

Group is useful because it allows you:

* Targeted campaigns that perform better

• Design your website (product or service) so that it appeals directly to the target.


* Keep these users at the forefront of your business strategy

* Predict the needs of online users and offer a solution (answer).


The largest group when it comes to defining types of consumers is the target group.

Potential customers

The potential customers, however, are not in the same target group as the target group. They are part of a smaller group that includes

People who are interested in your brand. Potential customers are people who belong to the target group.

You are more likely to be your customers if you take the following actions:

* Visit your website

* Sign up for the newsletter

* Adding the products to the cart

* Share your site link via social media

* Submitting an inquiry via your website form

* Comments on your blog/website

* Follow you on social media

* Engaging with your brand via social media (liking and commenting, sharing, etc.

Potential customers are more likely to be interested in your brand than you are. This is good news for you, as a company.

It is a chance. It’s an opportunity to initiate the conversation and establish a certain relationship.


Relationship with potential customers with one goal: turning these potential customers

customers your first-time customers.

First time customer

You become a first-time customer when someone purchases from you for their first time.

Once you have identified a potential customer, your goal should be to take a series of actions that will help.

You convert this visitor. You have options to increase your chances of reaching this goal.

Such as lead nurturing and interaction with customers via social media. Offering

It has been proven that first-time customers can benefit from special discounts and free trials.

The sale is not the end of the process. Keep your customers loyal

As important as gaining new customers, branding requires as much effort as it does to build a brand. It is well-known that brand management can be a difficult task.

It is more economical to retain existing customers than to arrange activities that will bring in new ones.

This will allow you to reach new customers who may not have had contact with your brand before.

Great experience is achieved by exploring the products and making the purchase.

You will make a positive impression on your first-time customer.

customer into a recurring customer.

Customer recurring

Recurring customers are those who have made multiple purchases. When we consider

This is the smallest customer group. It also includes a portion from the first-time

Customers, as not all customers will buy again from you. There are many obstacles to overcome

These factors could reduce your chances of gaining repeat customers:

* Poor website performance

* Products of low quality

* Failure to meet customers’ expectations in terms of quality, size, and durability.

functionality, etc.)

* Customer service experience was not positive

* Customer loyalty is maintained by engaging customers.

Apart from offering quality products or services, maintaining good customer relationships is important.

Recurring customers are a key factor in securing new clients. This is the most popular channel for acquiring customers.

An email campaign is the best way to communicate this information. These campaigns are great for promoting your cause.

Targeting options, customization and personalization can create a deeper connection with your customers.


Customers and so yield great results. Engage customers with email campaigns

These are some of the previous customers:

* Recurring customers may be eligible for discounts or an extended renewal period

* A promo email to the customer who has purchased the product already

* Based on previous purchases, product suggestion email

* Shipping is free for orders below $750

You have many other options. These are the topics that you will be focusing on.

Learn more about email marketing and how it fits into your online marketing strategy.

This will help you promote your business and generate sales.

Recurring customers are often more difficult than acquiring new customers.

One is that you have already established the connection. You already have the connection.

Customer’s email address that allows you to start the next phase. You can also get with

To gain new customers, you need to use different methods to reach your target audience.

Often, it includes a series of actions and efforts on your part to promote your business online

world. These methods may require payment, as is the case with search engines.

ads, social media promoted posts, etc.

Persona Buyer

This term is used frequently in e-commerce and represents your ideal customer. How to determine a customer?

Buyer persona can help you with sales, marketing, product development, customizing content, and so on.

This has a major impact on the strategy and business decisions you make.

A representation of an ideal client helps you gain a deeper understanding of the person

You want to attract. Analyzing your insights is the best way to create a buyer persona. Analyzing your insights is the best way to shape your buyer persona.

Information that can be used to help you categorize and divide customers includes:

* Demographics

* Locate

* Behavior

* Patterns

* Goals

Analyse each area and gather as much information as possible about your customers.

Gather all details and attempt to identify the buyer persona. Characteristics


These are the online customers most likely to become your customers. These could include people

Within the age range, who visits your blog? It is important to understand the buyer persona.

* Connect with customers

* Recognize their needs

* Organise your campaigns

* Enhance your approach

* Develop an online strategy that is effective

A negative persona is opposite to a buyer persona. These are customers that you don’t want to deal with.

want. You can also identify buyer person by analysing customers.

Which customers you don’t want. Customers who are unlikely buy from you.

They are either too tech-savvy or not interested in the product.

This product is a great benefit. Understanding the negative aspects of your personality can help you to reduce them.

a group of potential customers, and only focus on the real buyer persona.

User experience

The emotions and attitudes of a person about purchasing and using a product or service are

Collectively, these feelings are known as user experience (commonly abbreviated UX). User experience

All emotions are part of the first interaction between the person and the

They will remain in your name until you are satisfied with the purchase. They even go beyond the purchase.

These attitudes are more permanent than they seem. These attitudes can also have an effect on the

Following purchases or sharing recommendations with other online customers


Understanding the user experience is important for a business. This gives you opportunities to improve your products and services.

Improvement and development. It also allows you to spot potential pitfalls and prevent them.

Your business can’t stop moving forward.

These methods will allow you to explore the user experience.

* Website user experience – Analyze session duration, page views, bounce rate, etc. To

Check if your website has been designed to be user-friendly.

* Feedback from potential customers- Get feedback from potential customers

Customers can check with us to determine what is preventing them from purchasing the item.

They have any doubts, etc.


* Customer feedback – Customers can leave their opinions about the purchase

What prompted them to make the purchase?

* Rating – Although feedback is more laborious to create, a rating can be done in a shorter time.

Customers can rate your products and tell you how they felt about the experience. Customers can rate products.

Customer service, buying process, etc.

Understanding the buying process

You can optimize the user experience to improve your business’ overall success.

You must understand the buying process.

What will potential customers notice first?

It is said that the first impression is the most lasting. This is something you should keep in mind when making your next impression.

Your website, promotional campaigns, and overall presentation of your brand should be designed

Online market. Consider how online visitors might feel.

* What will they see?

* What will they be interested in?

* Will there be sufficient information?

* Do they want to learn more?

* Does the landing page (or promotion page or product page) reflect the company’s image?

These are just a few of the questions that you can ask to determine the impression you leave.

To find out more, you could conduct a survey.

Who are your customers?

Understanding your customer base helps you understand your buyer persona and user.

Experience and understanding the whole buying process. All of this has one goal:

To make your strategy even more effective, make the necessary adjustments.

Why would they purchase from you?

Find out why people buy from your company. Or they don’t. This is why you should

You can check the website analytics to see user behavior and identify patterns. You can see an example of this:

You might have a landing site with a video that converts more visitors than any other.

Your website’s home page. This page is the reason conversions occur. Außerdem können Sie a bemerken:

Large abandoned cart rate at the checkout page. This could indicate that something is missing.


They are being held back by unexpected shipping costs and long delivery times. The solution is

These are the issues that you identified as reasons for your strategy improvement.

Customers aren’t buying from you.

What are they buying?

Understanding the buying process is made easier when you learn how customers buy from your company. There are many.

There are many aspects to be aware of:

* The preferred payment method by customers

* The amount of time they need to decide to buy. This can be immediate or later.

After some thought

* You can redeem an offer to purchase from you. This is an excellent way to do so.

For encouraging purchase, particularly if the offer has a time limit

Your ultimate goal is to learn more about your customers in order to improve your business. Your customers are the ultimate goal.

Your customers are the heart of your business. Learn more

They and their behavior, how they shop and what they do with it.

A business that is looking to expand its reach should look into the buying process.

You will be a success in the world of e-commerce.




E-commerce Glossary


14. Glossary of E-commerce

1. 301 redirect-301 redirect is used to permanently redirect traffic to the

new page. The majority of the link juice on the old page is transferred to the new page with this.


2. The page displayed as 404 error is when the page cannot be found. It

This is a standard response. However, the page can be customized with text and links.

Other pages, the homepage, etc.

3. A/B Testing – This is when two versions of a website page are created and compared.

Their performance.

4. Format of Ad – Ads can come in a variety formats including text, image and video.


5. Affiliate marketing – This is an area of online marketing in which merchants create and manage affiliate networks.

Affiliate program available for members to join. Affiliates receive a commission on the sales of their products.

Promoting the merchant and referring customers is a winning strategy.

6. API – Application Programming Interface is a collection of functions, procedures and data.

Tools used to create an application or software.

7. Bandwidth – Website bandwidth is the maximum amount of information a website can access.


8. Bounce rate – The bounce rate measures the percentage of visitors that left the site.

After viewing one page, you can go to the next page.

9. CC License – A Creative Commons license (CC) is a public copyright licence that permits

Free distribution of content The author of the content has the right to share the content.

You can use and modify the published content.

10. CMS – Content Management system (CMS), is an application that allows you to create and manage content.

managing digital content. It’s a platform that allows you to create a website.


11. Conversion – A conversion is an action you consider desirable. You can use conversion to indicate that you are interested in a particular action.

Site visitor becomes customer. You achieve a conversion when the desired action is taken.

This is a complete sale.

12. Cookies – A small piece of information from a website that is stored on the computer of the user.

13. Crawler – A search engine crawler (Crawler) is a program that searches the internet in order to gather data

Create the index.

14. CRM system – Customer relation management (CRM system) is software that’s used to manage customer relationships.

Management and analysis of customer-related data.

15. CTA button – Call-to-action button (CTA) is the button you want users to click

To convert, click on CTAs invite users to click them.

16. Dedicated server – A rented server that hosts your website. It is

As opposed to shared servers where multiple websites are hosted, a dedicated server is only for your company.

Can be hosted on a single server

17. Domain extension – A domain extension is an internet category that is added to the domain

Name after the dot (.com),.org,,.net etc.

18. Email marketing – Email Marketing is an online marketing technique that promotes your products and services.

Email campaigns can help you build your brand.

19. External link – These links point to another source than the one hosted by the site.

domain. External refers to a link from your website to another site.


20. Flash video – This file format is used to deliver digital video content.

21. Follower – Someone who follows your online activity via social media.

blog, forum, etc.

22. Google AdWords is a program that Google provides to help you create and manage Google AdWords.

Search engine ads

23. Guestpost – A guest post is an article that will appear on another website.

The author’s website. This is an online marketing strategy that is used to increase traffic.

Traffic and influence in the online network


24. Hosting – A web host or website hosting service allows you to build your website.

Make it accessible on the internet.

25. HTML – Hypertext markup language (HTML) is a standard system for tagging text

Files on the Web Pages

26. HTML5 – This latest version of Hypertext Markup Language, (HTML), is used.

presenting digital content.

27. HTTPS-Hyper Text Transfer Protocol Secure is a protocol for sending data from

The browser will redirect to the website. It’s a secure version of HTTP protocol that is still in use.


28. Inbound link – An inbound linking is a link that has been published on a website of a third party and links to.


29. Index – To index website, you need to gather information about it and then make it searchable.

They will be available when the relevant search query has been entered in the search engines.

30. Influencer – A person who is influential has the authority, knowledge and influence.

Position to persuade people. Social media has a large following for influencers.

Well as on their website/blog.

31. Internal link – This link points to a page hosted on the same server.

domain. An example of an anonymous link is one that links from one product page into another.

Internal link

32. Keyword – A phrase or word that has great meaning for you

A keyword is a term that refers to a business. Keyword research is the best way to determine keywords.

They are used to optimize the website.

33. Keyword competition – This indicates how difficult it would to rank for a keyword.

particular keyword.

34. Keyword popularity – This is a measure of how popular a keyword has become. More popular

Keywords are more difficult to rank for.

35. Landing page – A landing page is often an entry page. It is created with a specific purpose.

Campaign in mind. The purpose of this page is to convert and engage visitors.


36. Link juice – This term describes the strength or reputation of a web page.

It is passed on to the page linking to it in terms of SEO. It is believed that pages ranked higher in search engines will be more popular.

Fortunately, once the link is placed on the page, the popularity or rank will be passed on to the new

You can also visit this page.

37. Load Time – The time it takes to load the website page is called the load time.

can be downloaded and displayed online. This is one of many metrics that can be used to determine the effectiveness of your online marketing efforts.

The search engines are used to rank websites.

38. Long-tail keywords – This is a keyword phrase that is more specific than one keyword.

To narrow down the target audience, long-tail keywords can be used. They are usually less.


39. Mailing list – A mailing list is an email address list that contains the addresses of your subscribers.


40. Marketplace – This is where you can sell your products. It connects sellers

Buyers and sellers

41. Niche – A niche in marketing is an area of the internet market that is narrowed to a specific topic.

Topic, product, and/or service

42. Online marketing – The process of marketing online, also known as internet marketing, involves the following:

Advertise products and services online using search channels, such as Google Search

engines, email, social media, etc.

43. Organic reach – This is the online audience that you can reach organically without paying


44. Page view – An act by which an online user visits a page.

45. Paid reach – This is the number of people that you reach via paid distribution

Online advertising methods include search engine ads and social media ads.

46. Payment Card Industry Security Standards Council (PCI – This is a worldwide forum.

To manage the evolution in Payment Card Industry Security Standard.

47. Penalty – If a website is suspected of using suspicious practices or methods

This site was found guilty of misleading the internet crawlers, and is therefore penalized.

Search engines. This can have a negative impact on the website’s ranking.


48. Ranking – A ranking refers to the position that a website is in terms of SEO.

The search engine result pages.

49. Register trademark – This symbol signifies that a product/service has been registered.

Register your trademark with the national trademark office

50. Rel=canonical Tag – This part of HTML is used to resolve duplicate content

issue. This tag allows the webmaster to specify which version is preferred.

51. markup: This is a code that you place in your website code. It allows search.

engines to better understand the site.

52. Search engine ad: A search engine advertisement is an advertising message that appears in the

Search engine result pages are often more relevant than organic results.

53. Search query – An online user enters a search term in the search engine.

54. Security protocol – This protocol deals with security-related functions. It is an acronym.

Secure transfer of data from the web browser is done using this method

User and vice versa

55. Segment – Online marketing uses segmentation to create groups or categories based on certain criteria

Depending on the feature. You can segment your mailing list to create multiple groups.

Subscribers (those who have purchased from you, those who live in a specific area)

location, etc.)

56. SEO – Search engine optimization is a process that involves a number of actions.

To improve site ranking in search engine results.

57. SEO Audit – A SEO audit is a process to analyze the website’s performance by looking at

The SEO elements like title tag, image optimization and site speed.

58. Session Duration – This metric is used in website analytics to show the duration of the session.

Visit, often in seconds.

59. Showrooming – Showrooming refers to the act of going into a shop and seeing the product in person.

You can buy it online, which is usually cheaper.

60. Site speed – This is a metric that measures how quickly a website page loads. It is one of the most important metrics.

Ranking factors


61. Sitemap – A sitemap lists all pages on a website. It is used by search engine crawlers

To find links and determine the site’s structure.

62. Social media marketing – SMM is social media marketing.

Networks to help you promote your business and connect with customers. It can include both.

Organic and paid reach.

63. Spam – Spam refers to unrelated or unrequested messages. This term refers to

Email messages can be used in general contexts, however, some people use them for specific purposes.

Spam is defined as content that is irrelevant or low-quality.

64. Strategy – A strategy is a plan for action. It’s a roadmap that shows you how to achieve the goals you have set.

How to get there.

65. Subscriber – A person who agrees to receive your email updates via email

Subscriber is the name of a newsletter.

66. Targeting options – Targeting options can be used to target content so it reaches the right audience.

These are the most likely users to be interested in such content. These users can be any combination of

Targeting by location, gender, age, and behavior

67. Template – A template website is a predesigned collection of webpages that can be used to create a website.

A website that can be further customized using custom text, images, or videos. A

Template is the layout of your site.

68. Trademark infringements are an unauthorised use of a trademark.

69. Traffic – The amount of data that is sent to and received from a website or site is called traffic. A

Measurement used to track traffic is sometimes called a visit or a session.

70. Transaction – An agreement between seller and buyer in ecommerce is called transaction

This completes the purchase process.

71. URL – Uniform Resource Locator is the URL of an online resource. It

Points to a website page.

72. Hosting offers virtual private servers (VPS).

Providers that grant access to virtual machines to be operated by the VPS owner



73. Visibility – Online marketing refers to visibility as the likelihood of a sale.

The website is shown in search engine results, and therefore visible to the internet

Online users

74. Webrooming – Webrooming refers to the process of searching for products online.

You can buy them in a physical shop.

75. Website optimization – This is the process of changing and improving your website.

It will improve its ranking. Search engine optimization is often called website optimization.

Optimization (SEO).

76. Word-of mouth – Marketing is all about word-of-mouth.

Information about a topic, product or business is shared from one person to the other. It is

This is a great way to promote your products and get them recommended.

Promotional action taken by you. This practice is often called “online marketing” in the online world.

Electronic word of mouth (eWOM)