21. (a) Gurman had a capital of ₹75,000 on 1st April, 2023. He had also goods amounting to ₹15,000 which he had purchased on credit and the payment had not been made. Find out the value of the total assets of the business. 

(b) He incurred loss of ₹1,700. He withdrew ₹800 for his personal use. Find out his capital and assets of the business.