Complete the table by calculating missing figures for Assets, Liabilities, and Capital for each business, then verify the accounting equation.

Accounting equation:

$$\text{Current Assets = Current Liabilities + Capital Employed}$$

Capital Employed = Current Assets $-$ Current Liabilities

Calculations in table (all amounts in ₹):

$$\begin{array}{|c|c|c|c|l|} \hline \text{Business} & \text{Current Assets} & \text{Current Liabilities} & \text{Capital Employed} & \text{Verification} \\ \hline \text{A} & 1,50,000 & 50,000 & 1,50,000 - 50,000 = 1,00,000 & 1,50,000 = 50,000 + 1,00,000 \checkmark \\ \hline \text{B} & 2,00,000 & 50,000 & 2,00,000 - 50,000 = 1,50,000 & 2,00,000 = 50,000 + 1,50,000 \checkmark \\ \hline \text{C} & 3,00,000 & 1,00,000 & 3,00,000 - 1,00,000 = 2,00,000 & 3,00,000 = 1,00,000 + 2,00,000 \checkmark \\ \hline \text{D} & 5,00,000 & 1,50,000 & 5,00,000 - 1,50,000 = 3,50,000 & 5,00,000 = 1,50,000 + 3,50,000 \checkmark \\ \hline \text{E} & 6,00,000 & 2,00,000 & 6,00,000 - 2,00,000 = 4,00,000 & 6,00,000 = 2,00,000 + 4,00,000 \checkmark \\ \hline \end{array}$$

The equation holds for all businesses.

Formula:

$$\text{Working Capital = Current Assets - Current Liabilities}$$

Calculations (all amounts in ₹):

Business A:

$$1,50,000 - 50,000 = 1,00,000$$

Business B:

$$2,00,000 - 50,000 = 1,50,000$$

Business C:

$$3,00,000 - 1,00,000 = 2,00,000$$

Business D:

$$5,00,000 - 1,50,000 = 3,50,000$$

Business E:

$$6,00,000 - 2,00,000 = 4,00,000$$

Summary table:

$$\begin{array}{|c|c|} \hline \text{Business} & \text{Working Capital (₹)} \\ \hline \text{A} & 1,00,000 \\ \text{B} & 1,50,000 \\ \text{C} & 2,00,000 \\ \text{D} & 3,50,000 \\ \text{E} & **4,00,000** \\ \hline \end{array}$$

Working Capital: A=₹1,00,000; B=₹1,50,000; C=₹2,00,000; D=₹3,50,000; E=₹4,00,000