Current ratio is 2:1. Lets assume Current assets is ₹200000 and current liabilities is ₹100000. B/R is dishonored, neither current assets nor current liabilities are affected since there is only a conversion of one asset into another current asset. So lets assume B/R is of ₹50000. So, bills receivable is dishonoured means ₹50000 is reduced B/R and debtors of ₹50000 means no change is current assets. So its not altered.
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