Going for umrah when one has outstanding qadha salaah

Q: Alhamdulillah by the mercy of Allah, I have been consistent with my salaah with Jamaat for many years, and have no qadha from the age of 17 onwards. However, before that unfortunately I used to miss most of my Salaah. 

My family wants me to go for Umrah but I don't feel it to be the right thing for me to join them, as I haven't completed my qadha salaah yet. I feel it's doesn't make sense to do that great but nafl amal when a compulsory amal is outstanding. I would feel extremely uncomfortable visiting the Kabah Shareef and Madinah, including the mubarak qabr of Nabi (sallallahu alaihi wasallam), and then conveying the durood with such major sins and unpaid debt on my shoulders. I understand that there is obviously barakah in Umrah, but there might be barakah in making qadha salaah as well (in my opinion). 

In addition, I find that my concentration and devotion to any nafl amal is weak and I always feel that I'm wasting time since I'm not prioritizing what is more important in the sight of Allah. Please advise.

Selling malic acid to breweries and to manufacture sweets

Q: I am interested in purchasing a company that manufactures malic acid. The acid is used in the manufacture of sweets to make them taste sour and also used in the manufacture of beer to give it a sour taste. 

The main customer base of the company is the breweries. 

Will it be permissible for me to purchase the company and maintain the same customer base?

Charging the customer handling fees on items returned

Q: Is it permissible to charge a general 15% handling fee for all returns for admin and transportation costs? 

E.g. The seller is in Durban and the buyer is in Johannesburg or Cape Town. The seller incurred admin and transport costs to get the goods delivered and will incur costs to get the goods returned. There could be various reasons for the returns - incorrect goods supplied, excess stock bought, damaged goods received, buyer cannot sell the goods etc. 

People entering Jannah without reckoning

Q: I heard someone mention that they learnt in one lesson that there is no such thing as going straight into jannah. Everyone has to answer for their sins, so if someone dies as a shaheed or with a stomach illness, then they will be saved from the punishment of the grave but they will still have to answer to Allah Ta’ala for their deeds. 

What I understood is that the teacher is not saying that they cannot go straight into jannah. The point was it is only through Allah’s mercy that we will be allowed into jannah without reckoning - but the rule is that everyone has to answer for their sins. 

Is this true regarding a shaheed or anyone else where it is generally understood they are forgiven and will gain direct entry into Jannah?