You are given rhe following details for dmr equipment for FYI $19-20$

Asset beginning of year $100000$

Asset end of the year $500000$

Owner capital beginning of year $40000$

Owner capital end of year $175000$

Liabilities borrowed

Beginning of year $60000$

Liabilities borrowed

End of year $325000$

What is the profit assuming no equity was issued and dividends of $25000$ were paid?