Nadine Hoop, Lilia Hopkin and Guy Scoggin perform in a band operating as a partnership. According to the partnership agreement, Nadine receives a salary of $17,000, Lilia receives a salary of $30,000, and Guy a salary of $31,000. They are also to receive nominal interest of 5% on the capital at the end of the preceding year (capital balances are Nadine - $1,300, Lilia - $10,000, Guy - $25,000). The remainder is divided equally. During the year partners withdrew $19,000 each as an advance to their share of partnership earnings. The band made $118,215 after paying all other expenses. Prepare a table showing changes in the partners' capital during the year. .