Explanation:

If current ratio is 2:1  current asset = 80,000  & Current laibilities = 40,000

- Collected from Trade Receivables is 20,000: This transaction decreases receivables and increases cash, keeping the current ratio unchanged.  

- Purchase of goods for cash is Rs 20,000: This results in a decrease in cash and an increase in inventory, keeping the current ratio largely unchanged.

- Payment to Trade Payables is Rs 20,000: 60,000/20,000 = 3/1 = 3:1 hence improving 

- Credit Purchase of Goods Rs 20,000: 1,00,000 / 60,000 = 10/6 = 1.67 : 1 hence reducing