Sam Disuja helped his son in starting his new business by contributing a capital of rupees twenty lakh. After the opening ceremony of the business, he never intervened in the business decisions. All the business activities were managed by his son, Ding Dong Disuja. After one year, the total assets of the business was thirty five lakh and the external liabilities was fourteen lakh. During the year, Sam also contributed a further a capital of rupees two lakh fifty thousand. The average price index in the beginning of the year was 120 that became 132 at the end of the year.

Did this business firm maintain

(i) Financial capital at historical cost 

(ii) Financial capital at purchasing power?