**Calculating Closing Capital and Profit Earned**

To calculate the closing capital and profit earned during the year, we need to understand the concept of capital and how it is affected by various transactions.

**1. Capital**
Capital refers to the amount of money invested by the owner(s) in the business. It represents the owner's equity in the business. It includes the initial investment as well as any additional investments made during the year.

**2. Assets**
Assets are the resources owned by the business that have economic value. They can be tangible assets like cash, inventory, machinery, etc., or intangible assets like patents, trademarks, etc.

**3. Liabilities**
Liabilities are the obligations of the business that arise from past transactions. They represent the claims of outsiders on the assets of the business. Examples of liabilities include loans, accounts payable, etc.

**Calculating Closing Capital:**
Closing capital can be calculated by subtracting the liabilities from the assets. In this case, the assets on 31st March 2020 were rupees 3,00,000 and the liabilities were rupees 90,000.

Closing Capital = Assets - Liabilities
Closing Capital = 3,00,000 - 90,000
Closing Capital = rupees 2,10,000

Therefore, the closing capital of Aditi Arya on 31st March 2020 is rupees 2,10,000.

**Calculating Profit Earned:**
Profit earned during the year can be calculated by comparing the closing capital with the initial capital and any additional investments made during the year.

Initial Capital = rupees 2,00,000
Closing Capital = rupees 2,10,000

Profit Earned = Closing Capital - Initial Capital
Profit Earned = 2,10,000 - 2,00,000
Profit Earned = rupees 10,000

Therefore, Aditi Arya earned a profit of rupees 10,000 during the year.

**Summary:**
- Aditi Arya's closing capital on 31st March 2020 is rupees 2,10,000.
- Aditi Arya earned a profit of rupees 10,000 during the year.