On 1st April, 2018, the position of Tendulkar was as follows: Stock-in-Hand Rs. 2,88,000; Bills Payable Rs. 48,000; Cash at Bank Rs. 2,16,000; Plant and Machinery Rs. 1,20,000; Owing by debtors Rs. 60,000; Owing to creditors Rs. 96,000; Investment Rs. 2,40,000; Loan from S.K. Garg Rs. 1,80,000. What was the amount of Tendulkar’s capital on the date? Show an opening Journal entry.