Following items appear in the accounts of X Ltd. as on 31st March, 2016:

The value of all fixed assets reflect current price levels and adequate depreciation has been provided. You are required to arrange the above items in the form of a financial statement to show the following accounting ratios which should be stated:
(a) Return on capital employed;

(b) Inventories : Fixed Assets;

(c) Current Assets : Current Liabilities;

(d) Sales: Debtors and Receivables.

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Particulars Cash Land and Building, at cost Deposit and Payments in advance Inventories Trade Creditors General Reserve Debtors Bills Receivables Plant at cost less depreciation 10% Debentures (repayable 2018) ₹ 48,600 Bank Overdraft 8,00,000 Equity Shares of 10 62,000 Profit and Loss Account Particulars 3,72,800 Proposed Equity Dividend (2015-16) 4,05,750 Trade Investment 1,00,000 5,23,000 Dividend Reserve 22,600 Bills Payable 5,44,000 Net Sales for the year 2015-16 2,50,000 Net Profit for the year 2015-16 (before tax & dividends) Provision for Taxation ₹ 52,000 10,00,000 2,17,000 86,250 20,000 1,24,000 1,40,000 18,000 21,82,400 3,27,830