The owner's capital account has a January 1, 2019, balance of

$59,000.

The owner's withdrawals account has a balance of

$25,600

for the year ending December 31, 2019. The income summary account contains a debit for

$20,500

and a credit for

$56,900.

The balance in the owner's capital account on December 31, 2019, is _______.