can you help me please

Problem #4A: CAPITAL DIVIDEND ACCOUNT Banana Ltd. is a Canadian private company with a December 31 year end. The transactions which follow involve Banana Ltd.'s capital dividend account. . During 2016, the Company received a capital dividend of $25,000. . During 2017, the Company sold a capital asset with an adjusted cost base of $156,000 for cash proceeds of $199,000. . During 2018, the Company sold a non-depreciable capital asset with an adjusted cost base of $120,000 for cash proceeds of $102,000. . During 2019, the Company sold goodwill for proceeds of $150,000. The goodwill had been internally developed and was not reflected in the Company's records. On January 1, 2019, there was a nil balance in the Company's Class 14.1 UCC. . During 2019, the Company paid an ITA 83(2) capital dividend of $12,500. Required: Determine the balance in the capital dividend account at December 31, 2019