Please answer these MCQs questions about accounting. I need an accurate answer for each part ASAP $$ Each question is a different part so in my solution I am going to be looking for accurate answers for $2$ parts of MCQ questions.

PART $1$:

In Figure $1,$ the total for the debit side of the balance sheet column will be $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.*$ Figure $1($Look at the table in the $1$st picture attached$)*$

a$)$ $$175,000$

b$)$ $$176,000$

c$)$ $$180,000$

d$)$ $$181,000$

PART $2$:

In Figure $1,$ the owner's capital figure to appear on the balance sheet should

be $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$ Figure $1($Look at the table in the $2$nd picture attached$)*$

a$)$ $$45,000$

b$)$ $$50,000$

c$)$ $$55,000$

d$)$ None of the above