From the following trial balance JGSS group prepare profit and loss account and balance sheet $(7$ marks$)$

$\backslash$table$[[,$IR$,$R$],[$Purchase and Sale,$275000,520000],[$Return Inward,$15000,],[$Return Outward,,$9000],[$Carriage$,12400,],[$Wages and Salaries,$58600,],[$Trade expenses,$2200,],[$Rent$,,13000],[$Insurance$,2000,],[$Audit fees,$1200,],[$Debtors and Creditors,$110000,],[$B$/$R and B$/$O$,3300,22100],[$Printing and Advertising,$5500,2200],[$Commission$,,],[$Opening Stock,$36000,1000],[$Cash in hand,$12800,],[$Cash at bank,$26800,],[$Bank loan,,$20000],[$Interest on loan,$1500,],[$Capital$,,250000],[$Drawings$,15000,],[$Fixed Assets,$300000,87300],[,877300,]]$

Adjustments:

Stock at the end $$60000.$

Depreciation by $10\%$ on Fixed assets

Commission earned but not received $$400$

Rent received in advance $$1000.$

Allow $8\%$ interest on capital and charge $$900$ as interest on Drawings.

Once you are done, calculate current ratio, quick ratio and debt ratio. Analyze it$.$