Calculate current ratio when :

2 : 1

The correct answer is Option (4) → 2 : 1

Current ratio = $\frac{\text{Current Assets}}{\text{Current Liabilities}}$

$=\frac{40000}{20000} = 2 : 1$

Working notes :
Current assets = Total assets - Fixed assets - Inventory
                      = 3,00,000 - 1,60,000 - 1,00,000
                      = ₹40,000

Current Liabilities = Total assets - shareholders funds - non current liability
                          = 3,00,000 - 80,000 - 2,00,000
                          = 20,000