Current Assets = Stock + Debtors + Bills Receivables + Advance Tax + Cash
= Rs 50,000 + Rs 80,000 + Rs 10,000 + Rs 4,000 + Rs 30,000 = Rs 1,74,000
Current Liabilities = Creditors + Bills Payables + Bank Overdraft
= Rs 1,74,000 + Rs 50,000 – Rs 4,000 = Rs 1,20,000
