To calculate the Current Assets, we can use the formulas for the Quick Ratio and Current Ratio:

Quick Ratio = (Current Assets – Inventories) / Current Liabilities

Current Ratio = Current Assets / Current Liabilities

Given that the Quick Ratio is 1.4, the Current Ratio is 2, and the Inventory levels are Rs 3,000, we can set up the following equations:

1.4 = (Current Assets – 3,000) / Current Liabilities

2 = Current Assets / Current Liabilities

To solve these equations simultaneously, we can use substitution. Rearranging the second equation, we have:

Current Assets = 2 * Current Liabilities

Substituting this value into the first equation, we get:

1.4 = (2 * Current Liabilities – 3,000) / Current Liabilities

Simplifying the equation:

1.4 * Current Liabilities = 2 * Current Liabilities – 3,000

1.4 * Current Liabilities – 2 * Current Liabilities = -3,000

-0.6 * Current Liabilities = -3,000

Dividing both sides by -0.6 to solve for Current Liabilities:

Current Liabilities = -3,000 / -0.6

Current Liabilities = Rs 5,000

Substituting this value back into the second equation, we find:

Current Assets = 2 * 5,000

Current Assets = Rs 10,000

Therefore, the Current Assets of the business are Rs 10,000.