The correct answer is: A. Rs. 15,000.
The current ratio is a measure of a company’s liquidity, or its ability to meet its short-term obligations. It is calculated by dividing current assets by current liabilities. The acid test ratio is a more stringent measure of liquidity, and it is calculated by dividing quick assets (current assets minus inventory) by current liabilities.
Net working capital is the difference between current assets and current liabilities. It is a measure of a company’s ability to meet its short-term obligations.
In this question, we are given the current ratio, acid test ratio, and net working capital. We are asked to find the amount of current liabilities.
We can use the following formula to solve for current liabilities:
Current liabilities = (Current assets / Current ratio) * Acid test ratio
Substituting the given values into the formula, we get:
Current liabilities = (Rs. 45,000 / 2.5) * 1.5 = Rs. 30,000
Therefore, the amount of current liabilities is Rs. 30,000.
Here is a brief explanation of each option:
- Option A: Rs. 15,000. This is the correct answer.
- Option B: Rs. 45,000. This is the amount of net working capital. Net working capital is not the same as current liabilities.
- Option C: Rs. 30,000. This is the amount of current assets. Current assets are not the same as current liabilities.
- Option D: Rs. 75,000. This is the product of the current ratio and the acid test ratio. The current ratio and the acid test ratio are not the same as current liabilities.