Volumetric Flow rate = 240 Nm3/hr ( gas equivalent) Liquid Nitrogen

Density of gas will be calculated as per following formula;

gas @ NTP =

M
22.414

Density of gas at NTP = 28 / 22.414

= 1.25 kg/ Nm3
Therefore, Mass flow rate of gaseous Nitrogen will be
Density = Mass / Volume
Mass flow rate of gaseous Nitrogen = Density * Volume
= 1.25 * 240 kg/ Nm3 * Nm3 / hr
Mass flow rate of gaseous Nitrogen = 300 kg/hr

To Calculate Volumetric flow rate of Liquid Nitrogen;

Volumetric flow rate of Liquid Nitrogen = Mass / Density of liquid Nitrogen

= 300 / 700 kg / hr * kg /m3
(since Density of Liquid Nitrogen = 700 kg/m3)
Volumetric flow rate of Liquid Nitrogen = 0.428 m3 /hr or 428 liter /hr