The following balances are shown in alphabetical order in a professional service firms ledger at the end

Question:

The following balances are shown in alphabetical order in a professional service firm’s ledger at the end of a financial year:
Advertising ............ 15,000
Bank ................ 5,000
Capital ............... 71,000
Creditors............. 11,000
Debtors .............. 12,000
Fixed assets .............100,000
Income ...............135,000
Rent ............... 10,000
Salaries .............. 75,000
a. The profit for the year
b. The capital at the end of the year