22. (a) Mohan started a business on 1st April, 2023 with a capital of ₹ 10,000 and borrowed ₹3,000 from a friend. He earned a profit of ₹5,000 during the year ended 31st March, 2024 and withdrew cash ₹4,000 for personal use. What is his capital on 31st March, 2024? 

(b) Mahesh started a business with a capital of ₹ 15,000 on 1st April, 2023. During the year he earned profit of ₹3,000. He owes ₹2,500 to suppliers of goods. What is the total of assets in his business on 31st March, 2024?