(a) From the following information, compute Debt-Equity Ratio: Long Term Borrowings - 2,00,000 Long Term Provisions - 1,00,000 Current Liabilities - 50,000 Non-current-Assets - 3,60,000 Current-Assets - 90,000 (b) The current ratio of X. Ltd is 2 : 1. State with reason which of the following transaction would (i) increase; (ii) decrease or (iii) not change the ratio. (1) Included in the trade payables was a bills payable of Rs 9,000 which was met on maturity. (2) Company issued 1,00,000 equity shares of Rs 10 each to the Vendors of machinery purchased.