On January 1, 2003, the position of Tamarind Hotels was as follows: Stock in hand *2400; Bills payable 400; Cash at bank 1800; Kitchen equipment 100; Owing by debtors 500; Owing to creditors 800; Investments 2000; Loan from S Sethi 1500. What was the amount of Tamarind Hotels' capital on that date (1.1. 03)? Prepare the Opening Journal entry.