From the following particulars, prepare the proprietor’ Capital Account:
1st April, 2017 – Commenced business with cash – Rs. 2,00,000
31st March, 2018 – Net Loss as per Profit and Loss Account – Rs. 18,000
31st March, 2018 – Drawings during the ***** – Rs. 15,000
Balance the same and explain what the closing balance indicates.