Balance Sheets
Liabilities	R.A Ltd.	A.R Ltd.	Assets	R.A Ltd.	A.R Ltd.
Share Capital	600,000	800,000	Land and Building	500,000	800,000
Reseve and Surplus	150,000	350,000	Plant and Machinery	300,000	700,000
14% Debentures	400,000	1,000,000	Furniture	200,000	400,000
Mortgaged Loan	100,000	500,000	Office Equipments	110,000	230,000
Sundry Creditors	200,000	300,000	Stock	300,000	500,000
Bills Payable	100,000	250,000	Sundry Debtors	150,000	300,000
Bank Overdraft	50,000	-	Cash and Bank	30,000	150,000
Outstanding Expenses	10,000	20,000	Bills Receivables	20,000	140,000
Sales during the year - R.A Ltd. - 1,000,000
Sales during the year - A.R Ltd. - 1,500,000
Goods are sold by both the companies @ 25% gross profit.
Current Ratio
Debt - Equity Ratio
Inventory Turnover Ratio
Fixed Assets Turnover Ratio