The correct answer is A. Rs. 20,000.
The current ratio is a measure of a company’s liquidity. It is calculated by dividing current assets by current liabilities. The quick ratio is a measure of a company’s short-term liquidity. It is calculated by dividing quick assets by current liabilities. Net working capital is a measure of a company’s working capital. It is calculated by subtracting current liabilities from current assets.
Given the information in the question, we can calculate the following:
- Current ratio = Rs. 2.5
- Quick ratio = Rs. 2.5
- Net working capital = Rs. 30,000
We can then use the following formula to calculate current liabilities:
- Current liabilities = Net working capital / Current ratio
- Current liabilities = Rs. 30,000 / Rs. 2.5 = Rs. 20,000
Therefore, the amount of current liabilities is Rs. 20,000.
Option B is incorrect because it is the amount of net working capital. Option C is incorrect because it is twice the amount of current liabilities. Option D is incorrect because it is the amount of current assets.