Answer:
2019:- 62000 Income ; 2020:- 24000 loss ;  2021:- 43000 Income 
Explanation:
Assets - Liabilities = Capital   (Closing / Opening both)
Profit = Closing Capital - Opening Capital + Drawings - Additional Capital 
(Opening Capital = 1st Jan , Closing Capital = 31st Dec) here 
2019 
Closing Capital = Closing Assets - Closing Liabilities  
400000 - 250000 = 150000 
Profit = Closing Capital - Opening Capital + Drawings - Additional Capital 
= 150000 - 100000 + 12000 =  62000 Income 
2020 
2020 Opening Capital = 2019 Closing Capital = 150000 
Closing Capital =  Closing Assets - Closing Liabilities  
460000 - 300000 = 160000 
Profit = Closing Capital - Opening Capital + Drawings - Additional Capital 
160000 - 150000 - 34000 = 24000 loss 
2021 
2021 Opening Capital = 2020 Closing Capital = 160000
Closing Capital =  Closing Assets - Closing Liabilities  
590000 - 400000 = 190000 
Profit = Closing Capital - Opening Capital + Drawings - Additional Capital 
190000 - 160000 + 25000 - 12000 = 43000 Income