dont copy. I will report. 5 downvotes for wrong answer

Question 2 Find out the average capital employed of ND Ltd. from its summarized Balance Sheet as at 31st March, 2017: Liabilities (in lakhs) Assets (in lakhs) Share Capital: Fixed Assets: Equity shares of 10 each 50.00 Land and buildings 25.00 9% Preference shares fully paid up 10.00 Plant and machinery 80.25 Reserve and Surplus: Furniture and fixture 5.50 General reserve 12.00 Vehicles 5.00 Profit and Loss 19.50 Investments 10.00 Secured loans: Inventory 6.75 16% Debentures 5.00 Trade Receivables 4.90 16% Term loan 18.00 Cash and bank 10.40 Cash credit 13.30 Trade Payables 2.70 Provision for taxation 6.40 Dividend payable on: Equity shares 10.00 Preference shares 0.90 147.80 147.80 Non-trade investments were 20% of the total investments. Balances as on 1.4.2016 to the following accounts were: Profit and Loss account 58.20 lakhs, General reserve 76.50 lakhs