On 31st March, 2022, the total assets and external liabilities were ₹ 2,00,000 and ₹ 6,000 respectively

On 31st March, 2022, the total assets and external liabilities were ₹ 2,00,000 and ₹ 6,000 respectively. During the year, the proprietor had introduced capital of ₹ 20,000 and withdrawn ₹ 12,000 for personal use. He made a profit of ₹ 20,000 during the year. Calculate the capital as on 1st April, 2021.

[Opening Capital ₹ 1,66,000.]