2. On 1/1 the merchant started his business with a capital of (100,000) deposited in the bank. 3. 1\1 The merchant started his business with a capital of (10,000), which 2000 was cash and the rest was opened for the bank account. 2. On 1/1 the merchant started his business with a capital of (100,000) deposited in the bank. 3. 1\1 The merchant started his business with a capital of (10,000), which 2000 was cash and the rest was opened for the bank account