Following is the balance sheet of Hum Ltd as on 31st March 2016.

Calculate:
a) Proprietors’ fund
b) Capital employed
c) Current Ratio
d) Acid Test ratio
e) Proprietary Ratio
f) Fixed Assets to Proprietorship ratio
g) Debt-equity Ratio
h) Capital gearing ratio

Liabilities Equity Share capital Preference Share capital Reserves & Surplus 12% Mortgage Loans 10% Debentures Sundry Creditors Bills Payables Bank Overdraft Prereceived income Outstanding expenses Amount Assets 2,00,000 Good will 1,00,000 Land & Building 1,50,000 Plant & Machinery 80,000 Furniture 1,20,000 Long-term investments 85,000 Stock in trade 10,000 Short-term investments 75,000 Sundry debtors 5,000 Cash at bank 25,000 Cash in hand Bills Receivables 8,50,000 Accrued Income Prepaid expenses Discount on issue of shares Preliminary expenses Amount 50,000 2,00,000 1,50,000 30,000 70,000 80,000 40,000 90,000 40,000 25,000 15,000 4,000 6,000 20,000 30,000 8,50,000