The comparative Balance Sheets of Amrutha Ltd. are given for the years ending 31 December 2001 and 2002: 2001 (Rs.) 2002 (Rs.) 2001 (Rs.) 2002 (Rs.) Equity share capital Reserve fund 8% Debentures Mortgage loan Sundry creditors Bills payable Bank overdraft Outstanding expenses Tax liabilities 3,00,000 4,00,000 1,50,000 2,80,000 2,00,000 3,00,000 4,00,000 2,58,000 50,000 70,000 25.000 35,000 40,000 60,000 10,000 15.000 15,000 20,000 Goodwill Land and Building Plant and Machinery Patent Stock Sundry debtors Bills receivable Marketable securities Cash balance Prepaid expenses 2,00,000 2,00,000 3,00,000 4,00,000 2,50,000 3,50,000 50,000 50,000 1,50,000 2,00,000 1,00,000 80,000 80,000 90,000 18,000 20,000 40,000 45,000 2,000 3000 11,90,000 14,38,000 5,00,000 6,00,000 3,00,000 4,05,000 11,90,000 14,38,000 Sales Purchases From these information, calculate: () Current ratio; (ii) Acid-test ratio: (iii) Inventory tumover ratio; (iv) Debtors' turnover ratio; (v) Average collection period; (vi) Creditors turnover ratio; (vii) Average payment period; (vii) Working capital turnover ratio. Notes: 1. Take 365 days in a year. 2. Trade debtors include debtors and bills receivables. 3. The figures for 2001 be taken as opening balances for 2002 for calculating averages. 4. Trade creditors include creditors and bills payables