Suzain Danial, after retirement, helped her son in starting his new business by contributing a capital of ₹25,00,000. After the opening ceremony of the business, she never intervened in the business decisions. All the business activities were managed by her son, Dileep Danial. After one year, the total asset of the business was  ₹45,00,000 and the external liabilities were  ₹16,00,000. During the year, Suzain also contributed a further capital of  ₹3,50,000. The average price index in the beginning of the year was 100, that became 120 at the end of the year.

Did this business firm maintain

(i) Financial capital at historical cost and 

(ii) Financial capital at purchasing power?