Gurpreet Kaur started a real estate business on January $1,2023.$ Data for Kaur Realty, a sole proprietorship, at December $31,2023,$ the company's year$-$end, is below:

$\backslash$table$[[$Accounts Payable,$$16,000,$Office Furniture,$30,000],[$Accounts Receivable,$25,000,$Gurpreet Kaur, Withdrawals,$23,000],[$Cash$,65,000,$Advertising Expense,$8,000],[$Rent Revenue,$20,000,$Maintenance Expense,$13,000],[$Sales Revenue,$90,000,$Gurpreet Kaur, Capital,?