istration 4 Kowing is the Balance Sheet of Sun Ltd., as on December 31, 2015. Liabilities Amount) Assets Amount) 12,000 28.000 6,000 Equity Share Capital Capital Reserves sloon on mortgage fode creditors sank over draft 20.000 Goodwill 4,000 Fixed Assets 16.000 Stocks 8.000 Debtors 2.000 Investments Cash in hand 2.000 2,000 6,000 2.000 6.000 laxation: Current Future Profit & Loss A/c: PAT for the year Less: Transfer to: 12.000 4.000 2.000 Reserves Dividend 6.000 60.000 60.000 Sales amounted to 21,20,000. Calculate ratio for (a) testing liquidity, and (b) testing solvency