SOLUTION
Total Debts = 3,90,000
Long-term Debts = 3,00,000
Current Liabilities = Total Debts − Long-term Debts
= 3,90,000 − 3,00,000
= 90,000
Working Capital = Current Assets − Current Liabilities
1,80,000 = Current Assets − 90,000
Current Assets = 2,70,000
Current ratio = Current assets / Current liabilities
= 2,70,000 / 90,000
= 3: 1