Introduction:
When additional capital is introduced in a business, it has an impact on the financial position of the business. The options provided in the question are assets, liabilities, and capital. Let's analyze each option to understand the impact of additional capital on them.

Assets:
Assets refer to the resources owned by a business that have economic value. These can include cash, inventory, equipment, property, etc. When additional capital is introduced in the business, it can be used to acquire new assets or increase the value of existing assets. For example, the business may use the additional capital to purchase new equipment or expand its property. Therefore, introducing additional capital increases the value of assets.

Liabilities:
Liabilities represent the debts or obligations of a business to external parties. These can include loans, accounts payable, accrued expenses, etc. Introducing additional capital does not directly impact liabilities. Liabilities are usually incurred when a business borrows money or receives goods or services on credit. However, if the additional capital is used to repay existing debts or obligations, then it can indirectly reduce liabilities. For example, if the business uses the additional capital to pay off a loan, it will decrease its liabilities.

Capital:
Capital represents the owner's equity in the business. It is the residual interest in the assets of the business after deducting liabilities. When additional capital is introduced in the business, it directly increases the owner's equity or capital. The additional capital can be in the form of cash injected by the owner or retained earnings reinvested back into the business. This increase in capital represents the owner's increased ownership stake in the business.

Conclusion:
Based on the analysis above, it can be concluded that when additional capital is introduced in a business, it increases both assets and capital. Assets increase because the additional capital can be used to acquire new assets or increase the value of existing assets. Capital increases because the owner's equity or ownership stake in the business increases with the introduction of additional capital. Therefore, the correct answer is option B - Assets and Capital.