If A Pro. BS Has Liability Capital-1142385.43 UnSecured Loan(Family)-1325000 Current Lib.&Prov.-9975 and Assets Furniture-5354 Closing Stock-1629434 Building-613475 Cash in Hand-158312 Bank Bal-65274 Loan & Adv Asset-5511 Then the prop. can deposit cash Rs 6 Lac in bank in Aptil 12 to payment against Purchase of Material while cash in hand Rs 158312 but capital is Rs 1142385