Nishant started business on 1^( st ) January 2016 with a capital of ₹70 000 and a loan of ₹25 000 .He introduced fresh capital of ₹12 000 and withdrew ₹6 000 for his personal use.He made a loss of ₹4 000 for the year ending 31^( st ) December 2016 .Calculate the Capital and Total Assets of Nishant as on 31^( st ) December 2016 .
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