2X19年7月31日,甲企业结转本月损益类账户。其中“主营业务收入”为300 000元,“其他业务收入”为2 000元,“主营业务成本”为138 000元,“管理费用”为11 540元,“销售费用”为1 000元,“财务费用”为2 500元,“营业外支出”为5 400元。该企业在结转损益类账户时,“本年利润”账户借方金额为( )。On July 31st, 2X19, Enterprise A carried over the profit and loss accounts of this month. Among them, the "prime operating revenue" is 300,000 yuan, the "Other operating revenue" is 2000 yuan, the "other operating cost" is 138,000 yuan, the "administrate expenses" is 11,540 yuan, the "selling expenses" is 1,000 yuan, the "financial expenses" is 2,500 yuan, and the "non-operating expenses" is 5,400 yuan. After carrying-over profit and loss accounts, the debit amount of the "current year profit " account is ( ).