How do you compute for the capital?

Prepare for Statement of Financial Position- report form Financial Statement Preparation - Il. The following accounts were taken from the adjusted trial balance of Maniel's Beauty Salon, a Calendar - year business, as of December 31, 2019 (disregarding effect of income taxes): Debit Credit Debit Credit 15,000 P96,000 P54,000 Interest Income Interest Receivable 20,000 Investment Income 15,000 3,500 70,000 10,000 Investment in Trading Securities 150,000 6,500 Notes Receivable - due in two years Accounts Payable Accounts Receivable Accumulated Depreciation Beauty Machine Accumulated Depreciation Fumiture and Fixture Accumulated Depreciation - Office Equipment Allowance for Doubtful Accounts Maria Capital Max Drawing Boauty Machine Cash Depreciation Expense Doubtful Accounts Expense Funiture and Fixie 15,000 Office Equpment 70,000 8,000 080.000 40.000 220,000 2 Office Supplies Salon Revenues Rent Expense Sales Expense Salons Payable 144.000 312000 120.000 36.500 12.000 15.000 Us Expense 77,500 120.000 Totale P1.404,000 P1.404,000