Illustration 17 and 18 Part 1. Why are the answers different when the questions are almost same??

Dear Student,

For Illustration 17's 1st part, take Current Assets=100000 & Current Liabilities=50000. So Current ratio=2:1
When bills payable us met on maturity, Current Assets and Current Liabilities will decrease by 9000,
So Current ratio=(91,000÷41,000)= 91:41=2.21:1
So, Current ratio will increase.

Now, for Illustration 18, Take Current Assets=50000 & Current Liabilities=50000
so current ratio=1:1,
When bills payable is met on maturity, Current Assets and Current Liabilities will decrease by 9000,
So Current Ratio=41,000:41,000=1:1
So, current ratio won't change

Regards