Explanation:

Current Ratio of a Company is 2.5 : 1. If its working capital is Rs 60,000

WORKING CAPITAL= CURRENT ASSETS - CURRENT LIABILITIES

Working note1 for current asset and current liabilities

current ratio=   current assets (CA)  = 2.5

                        current liabilities (CL)    1

                   = 2.5CL =CA

Working capital= current assets- current liabilities

         Rs.60000= CA- CL

(PUTTING VALUES OF CA=2.5CL)

Rs. 60,000= 2.5CL-CL

Rs. 60,000= 1,5CL

Rs. 60,000 = CL

       1.5

Rs. 40,000= CL (ANSWER)

Working capital= current asset-current liabilities

Rs. 60,000= CA- Rs. 40,000

CA= Rs. 60,000-Rs,40,000

CA = Rs. 20,000