Given

January 1
(Rs.)

December 31
(Rs.)

Assets

30,000

Liabilities

13,000

Capital

16,500

Withdrawals by owner during the year are Rs. 4,000. What is the amount of capital on January 1 ? 

1
Rs. 12,500
2
Rs. 16,500
3
Rs. 17,000
4
Rs. 20,500

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