From the following particulars extracted from the books of Ashok & Co$.$ Ltd$.,$ compute the following ratios and comment: $($a$)$ Current ratio, $($b$)$ Acid Test Ratio,

$($c$)$ Stock$-$Turnover Ratio, $($d$)$ Debtors Turnover Ratio, $($e$)$ Creditors' Turnover Ratio, and Average Debt Collection period.

$\backslash$table$[[,1-1-2018$ Rs$,31-12-2018$ Rs$],[$Bills Receivable,$30,000,60,000],[$Bills Payable,$60,000,30,000],[$Sundry Debtors,$1,20,000,1,50,000$