Following is the adjusted trial balance for Baker Services.

accounts	debt	Credit
in advance	31,100 dollars
Accounts receivable	30,000
prepaid insurance	3,500
office materials	3,200
Kara	49,000
Bina	150,000
Accumulated Depreciation—Building		14,500 dollars
Equipment	77,000
Accumulated Depreciation—Equipment		7,000
Accounts payable		25,000
Salaries Payable		2,000
unearned income		26,000
Mortgage payable		106,000
Baker, Capital		24,500
Baker, Withdrawal	23,000
Service income		275,000
Salary expenses	64,000
Depreciation Expense—Building and Equipment	5,600
Material Expense	11,000
insurance cost	14,600
Utilities Expense	18,000
Total	480,000 $	480,000 $

No new capital contribution was made during the year. After closing entries are submitted.

What is the balance in Baker, Capital? Please show your calculations.