Calculate the following ratios from the given Balance Sheet: (i) Current Ratio (ii) Fixed Assets to Net Worth Ratio (iii) Debt-Equity Ratio (iv) Return on Capital Employed Balance Sheet Liabilities $ Assets 600 Shares of 100 each 60,000 Land General Reserve 35,000 Plant Dividend Equalization Reserve 5,000 Machines Long-term Loans 20,000 Investments Bills Payable 30,000 Inventories Provision for tax 5,000 Bills Receivable Profit and Loss A/C Cash and Bank Balance 1,000 Preliminary expenses 20,000 21,000 1,76,000 $ 40,000 20,000 27,500 25,000 30,000 13,500 12,000 8,000 Current year 1,76,000