Doves Ltd had opening non-current assets of 254,000, opening current assets of 25,000 and opening liabilities of 59,000. It had closing non-current assets of 300,000, closing current assets of 10,000 and closing liabilities of 75,000. The owner took drawings of 35,000 in the year for personal expenses. What was the profit or loss for the year? a. (20000) b. 15000 c. 50000 d. 92000