The owner's capital in a business was GH340,000 on 30th June 2011 and GHc215,000 a year earlier. Estimate the profit (P) or loss (L) if drawings were GH40,000 and capital introduced GH20,000 Select one: O a. GH149.000 O b. GH134,000 O c.GH145,000 O d. GH89.000