$5.$ The financial statements of the company for the past two years are summarised below:

Particulars $20202021$

Assets:

Cash Nil $2000$

Trade debtors $5500040000$

Stock$-$in$-$trade $5500045000$

Fixed Assets $($Net$)137000145000$

$247000232000$

Liabilities:

Trade creditors $3200025000$

Provision for taxation $110009000$

Bank Overdraft $12000$ Nil

Paid$-$Up capital $150000150000$

General reserve $3000035000$

P& L Appropriation A$/$c $1200013000$

$247000232000$

Net income Statement

$20202021$

Sales $400000375000$

Less: COGS $245000225000$

Other expenses $130000(375000)132000(357000)$

Net Profit $2500018000$

Opening stock on $1$st January $2020$ was Rs$\mathrm{.}60000$

Calculate the following ratios for two years: $-$

$1)$ Current Ratio

$2)$ Quick ratio

$3)$ Stock Turnover ratio

$4)$ Debtors$$ turnover ratio

$5)$ Average collection period

Assume $360$ days in a year $.$ pls help me understand this question from management accounting. in above solution year $2021$ while clculating current ratio Current Ratio $=($Current Assets$)/($Current Liabilites$)$

$=($ Cash $+$ Trade Debtors $+$ Stock$-$in$-$trade $)/($Trade Creditors $+$ Provision for Taxation $+$ Bank Overdraft$),$it should be $87000/34000.$ Why you Ignore cash in $2021$ and took the value as $85000/34000??$