b) Liabilities $ Assets $ Equity Share Capital 2,00,000 Machinery 5,92,000 12% Preference share capital 3,60,000 Investment 2,24,000 General Reserve 1,40,000 Stock 2,02,000 16% debentures 2,40,000 Bills Receivable 40,000 Trade payable 2,44,000 S. Debtors 98,000 Bank overdraft 40,000 Cash and Bank 76,000 Provision for Income Tax 36,000 Profit & Loss A/c 28,000 12,60,000 12,60,000 Calculate Following Ratios from the above balance sheet: 1. Current Ratio 2. Liquid Ratio 3. Proprietary Ratio 4. Capital Gearing Ratio 5. Debt Equity Ratio