Particulars                                         Amount (Rs.)

I. Equity and Liabilities            

1. Shareholders’ funds 

 a) Share capital                                24,00,000

b) Reserves and surplus                  6,00,000

2. Non-current liabilities 

 a) Long-term borrowings                9,00,000

3. Current liabilities

 a) Short-term borrowings                6,00,000

b) Trade payables                             23,40,000

c) Short-term provisions                   60,000

Total                                                                        69,00,000

II. Assets   

1. Non-current Assets 

 a) Fixed assets:           

 Tangible assets                                45,00,000

2. Current Assets

 a) Inventories                                   12,00,000

b) Trade receivables                        9,00,000

c) Cash and cash equivalents         2,28,000

d) Short-term loans and advances 72,000

Total                                                                        69,00,000

Current Ratio and Liquid Ratio will be: