The following is the Trail Balance of the red sea Company as at December 31, 2020:

Account Name	Dr	Cr
Bank	30000
Accounts Receivable	160000
Merchandise Inventory (January 1)	30000
Marketable Securities	28000
Land	300000
Accounts Payable		140000
Capital		??????
Sales		226000
Sales Returns	14000
Sales Discount and Allowances	6000
Purchases	160000
Purchases Returns		4000
Administrative Expenses	29000
Selling Expenses	13000
Total

Required:

If you know that the Merchandise Inventory (December 31) is SR 22000; prepare:

1. Find the amount of capital