64. Given January 1 December 31 Assets 30000 Liabilities 13000 Capital 16500 Withdrawals by onwer during the year are Rs. 4000. What is the amount of capital on January 1 ?

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64. Given January 1 December 31 Assets 30000 Liabilities 13000 Capital 16500 Withdrawals by onwer during the year are Rs. 4000. What is the amount of capital on January 1 ?