Which of the following is included in current ratio?
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ᴛʜᴇ ᴄᴜʀʀᴇɴᴛ ʀᴀᴛɪᴏ ᴍᴇᴀꜱᴜʀᴇꜱ ᴀ ᴄᴏᴍᴘᴀɴʏ'ꜱ ᴀʙɪʟɪᴛʏ ᴛᴏ ᴘᴀʏ ᴄᴜʀʀᴇɴᴛ, ᴏʀ ꜱʜᴏʀᴛ-ᴛᴇʀᴍ, ʟɪᴀʙɪʟɪᴛɪᴇꜱ (ᴅᴇʙᴛ ᴀɴᴅ ᴘᴀʏᴀʙʟᴇꜱ) ᴡɪᴛʜ ɪᴛꜱ ᴄᴜʀʀᴇɴᴛ, ᴏʀ ꜱʜᴏʀᴛ-ᴛᴇʀᴍ, ᴀꜱꜱᴇᴛꜱ (ᴄᴀꜱʜ, ɪɴᴠᴇɴᴛᴏʀʏ, ᴀɴᴅ ʀᴇᴄᴇɪᴠᴀʙʟᴇꜱ).
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