Principle of Accounts question

[Iffat]

Can sun1 plz tell me how cum d capital amount in the last question in the 2oo8 specimen paper is 132 160 in the ms and 92 160 in the question?
Where did the extra 40 000 cum 4rm??

 

[marshall mathers]

Can sun1 plz tell me how cum d capital amount in the last question in the 2oo8 specimen paper is 132 160 in the ms and 92 160 in the question?
Where did the extra 40 000 cum 4rm??

Actually i have the question and the value of capital is actually 132 160 in the question.

 

[Iffat]

K thanx