Match List I with List II: List I: A. Current Ratio (CA ₹1,00,000, CL ₹50,000) B. Quick Ratio (QA ₹60,000, CL ₹30,000) C. Debt Equity (Debt ₹2,00,000, Equity ₹1,00,000) D. Inventory Turnover (COGS ₹3,00,000, Avg Inv ₹1,00,000) List II: I. 2 : 1 II. 2 : 1 III. 2 : 1 IV. 3 times

On the basis of the following data, what is the Debt-Equity Ratio of the company? Equity Share Capital = Rs. 5,00,000 General Reserve = Rs. 3,20,000 Preliminary Expenses = Rs. 20,000 Debentures = Rs. 3,20,000 Current Liabilities = Rs. 80,000

The current ratio of X Limited is 2:1 and the quick ratio is 1.5:1. If its current liabilities are Rs. 80,000, then what is the value of the stock (inventory)?