Based on the information given the value of the capital account is -$1,025,000.
Using this formula
Value of Capital account=-Current account-Financial account
Where:
Current account=-$500,000
Financial account=$525,000
Let plug in the formula
Value of Capital account=-$500,000-$525,000
Value of Capital account=-$1,025,000
Inconclusion the value of the capital account is -$1,025,000.
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