निम्नलिखित में से कौन सा सूत्र सकल लाभ अनुपात (Gross Profit Ratio) को सही ढंग से दर्शाता है?

The inventory turnover ratio is primarily used to measure:

A company realizes at the end of the year that it has not recorded a closing stock of ₹60,000. It also finds that a machinery repair of ₹12,000 was capitalized. Furthermore, ₹5,000 of bad debts need to be written off. If these adjustments are made, how will they specifically affect the current ratio of the firm, assuming current assets were ₹2,00,000 and current liabilities were ₹1,00,000 before adjustments?