Insufficient Data for Current Assets Calculation Steps:

• Review the query: It references "31 March 2021 income statement current assets" but provides no balance sheet items, trial balance, or financial data.
• Identify required elements: Current assets typically include cash, receivables, inventory, and prepaid expenses from a balance sheet, not directly from an income statement.
• Check choices: Options appear as paired numbers (e.g., 10040 800), possibly totals or components, but lack context for computation.
• Conclude: Without numerical inputs or full problem statement, calculation is impossible.

Why the correct option is correct:

• Not applicable due to missing information.

Why the others are wrong:

• A: Arbitrary without supporting data.
• B: Arbitrary without supporting data.
• C: Arbitrary without supporting data.
• D: Arbitrary without supporting data.

Not enough information.

Final answer: Not enough information.