For KDK Co., beginning capital balances on January 1, 2020, are Deepika Kapoor INR20,000 and Kareena Dutt INR18,000 (amounts in thousands). During the year, drawings were Kapoor INR8,000 and Dutt INR5,000. Net income was INR40,000, and the partners share income equally.

Instructions
a. Prepare the partners’ capital statement for the year.
b. Prepare the owners’ equity section of the statement of financial position at December 31, 2020.