The capital of a partner at the end of the year was Rs.3,00,000. His profit share for the year was Rs.60,000 and he drew Rs.20,000 during the year. His capital at the beginning of the year was:

1
Rs. 3,00,000
2
Rs. 3,20,000
3
Rs. 3,80,000
4
Rs. 2,60,000

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