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Assessment 4: Partnerships Exercise 1 Worksheet: Partnership Operations The balance sheet shown below is that of a partnership of attorneys. Cash and current assets Land Building and equipment (net) 60,000 Liabilities 360,000 L, capital 200,000 M, capital N, capital O, capital $ 620,000 Totals 80,000 40,000 80,000 180,000 240,000 620,000 Totals $ Calculate partnership capital balances in each of the situations described in parts 1-5 below