X’s opening capital on 1.4.16 is Rs. 100000; Drawing is Rs. 15000, a loss for the year is Rs.5000, and interest on the capital Rs. 3000.

Calculate his Closing Capital as on 31.3.17.

1
Rs. 83000/-
2
Rs. 88000/-
3
Rs. 80000/-
4
Rs. 85000/-

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