Balance Sheet Liabilities Equity Capital 10% Preference Capital General reserve Profit and Loss Account 9% Debentures Sundry Creditors Wages outstanding $ 1,50,000 50,000 70,000 30,000 1,00,000 95,000 5,000 5,00,000 Assets Goodwill (at cost) Plant and machinery Land and building Stock in trade Investments Stock in trade Cash and bank $ 50,000 1,80,000 1,20,000 60,000 40,000 35,000 15,000 5,00,000 Calculate (i) Debt-Equity Ratio; (ii) Proprietary Ratio