Chapter 4-The following is the adjusted trial balance for Baker Services.

Accounts	Debit	Credit
Cash	$31,100
Accounts Receivable	30,000
Prepaid Insurance	3,500
Office Supplies	3,200
Land	49,000
Building	150,000
Accumulated DepreciationBuilding		$14,500
Equipment	77,000
Accumulated DepreciationEquipment		7,000
Accounts Payable		25,000
Salaries Payable		2,000
Unearned Revenue		26,000
Mortgage Payable		106,000
Baker, Capital		24,500
Baker, Withdrawals	23,000
Service Revenue		275,000
Salaries Expense	64,000
Depreciation ExpenseBuilding and Equipment	5,600
Supplies Expense	11,000
Insurance Expense	14,600
Utilities Expense	18,000
Total	$480,000	$480,000

There were no new capital contributions during the year. After the closing entries are posted, what is the balance in Baker, Capital? Please show your calculations: