75,000 Q.1. Following is the Profit and Loss Account and Balance Sheet of M/s. Shah Ltd; for the period ending on 31 March 2019. Particulars To Opening Stock Profit & Loss Account of M/s. Shah Ltd. For the year ended on 31" March, 2019 Amount (Rs.) Particulars Amount (Rs.) By Sales 5,00,000 To Purchases 1,50,000 By Closing stock 1,25,000 To Wages 1,00,000 By Profit on sale of investment 25,000 To Factory Expenses 50,000 To Administrative expenses 25,000 To Selling & distribution 25,000 expenses To Loss on sale of 25,000 machinery To Interest on debenture 5,000 To Net Profit 1.95.000 6,50,000 6,50,000 Balance Sheet as on 31 March, 2019 Liabilities Amount (Rs.) Assets Amount (Rs.) Equity share capital (@Rs 10 ech) 50,000 Plan & Machinery 50,000 12% Preference share capital 50,000 Land & Building 50,000 Reserves & Surplus as per 50,000 Furniture 25,000 P&L Appropriation A/c. 15% Debentures Sundry Creditors Bills Payable 1,00,000 Stock 1,25,000 50,000 Sundry debtors 50,000 25,000 Bank balance 25,000 3,25,000 3,25,000 From the above statements you are required to calculate: a) Quick ratio d) Return on capital employed b) Operating ratio 1 c) Earnings per share e) Working capital turnover ratio