On December 31, 2016, the total partnership capital (assets less liabilities) for the Bir, Cag, and Den partnership is $186,000. Selected information related to the pre-closing capital balances follows:

REQUIRED:
Prepare a statement of partnership capital for the Bir, Cag, and Den partnership at year-end 2016, assuming that no specific profit- or loss-sharing agreement exists.

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Bir Capit Cag Capital Den Capital Total Capital $45,000 10,000 Balance January 1 Investments 2016 Withdrawals 2016 Drawings 2016 $60,000 (15,000) (5,000) $40,000 $70,000 10,000 (15,000) (5,000) S60,000 $175,000 20,000 (30,000) (15,000) $150,000 (5,000) $50,000