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Find.out the capital at the beginning.

Capital at the end 1,82,000
Drawings 28,000
Capital introduced 47,000
Loss 14,000

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Calculation of Capital at the beginning

Rs.
Capital at the end 1,82,000
Add Drawings 28,000
2,10,000
Less Additional capital 47,000
1,63,000
Add loss during the year  14,000
Capital at the beginning 1,77,000

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