Calculate the liquidity ratio on the following:​

Trading & Profit/Loss Account
 

Particulars	Amount	Particulars	Amount
To Opening Stock		By sales 4.49.000
To Purchases 71,000		Less return inward 450	448550
Less return outward 9000		By closing stock	273600
Less loss by theft 5000	480000
To octroi	57000
To balance c/d	185000
To work manager o/s commission	18500
To gross profit	166500
To discount Allowed	3100	By gross profit	166500
To loss by theft 15.000		By interest on fixed deposit	8000
Add further 500	15500	By interest on investment	5000
Salary 15.000		By interest on drasings	700
Less prepaid 5.000	10000	By dividend	1000
To bank charges	50	By provision for discount on
To interest by bank	36500	debtors	29
To transportation expenses	100	By commission 40.000
To miscellaneous expense	800	Add accrued commission 1000	41000
To trIe expenses	500
To bad debts 7500
Add new provision 1500	23000
To depreciation	80000
To provision for discount on debtors	5890
To Advertisement expenses	4100
To net profit transfend to	42689
Capital account
	222229		222229

BALANCE SHEET
As on 31 march, 2003
LIABILITIES	AMOUNT(Rs.)	ASSETS	AMOUNT(Rs.)
Capital Rs. 1180000		Cash in Hand	44350
Add Net profit Rs.  42689		Investment 50,000
Less Drawings Rs.  4200	1218489	Add Interest - Rs. 5000	55000
Creditors Rs. 1450		Petty Cashier	800
Less provision for		Debtors : 310000
dIscount  Rs. 29	1421	Less Provision 15500
Workmen manager o/s commission	1850	Less Discount 5840	288610
Bank overdraft	19350	Insurance Claim	4500
		Closing Stock	273600
		Buildings	320000
		Furniture and Fixtures	110000
		Electric Fittings	10000
		Fised Deposits -Rs. 100000
		Add Interest - Rs. 8000	108000
		Accured Commission	1000
		Prepaid Salary	5000
	1257760		1257760