2. 55 days Following are the data in respect of ABC Industries for the year ended 31st March, 2021 : Debt to Total assets ratio : 0.40 Long-term debts to equity ratio 30% Gross profit margin on sales : 20% Accounts receivables period : 36 days Quick ratio 0.9 Inventory holding period Cost of goods sold 64,00,000 Liabilities Assets Equity Share Capital 20,00,000 Fixed assets Reserves & surplus Inventories Long-term debts Accounts receivable Accounts payable Cash Total 50,00,000 Total Required: Complete the Balance Sheet of ABC Industries as on 31st March, 2021. All calculations should be in nearest Rupee. Assume 360 days in a year