A partnership begins its first year of operations with the following capital balances. According to the Articles of Incorporation, all profits will be assigned as follows: Winston will be awarded an annual salary of $20,000 and Salem gets $10,000. The partners will be attributed interest equal to 10% of the capital Balance on the first day of year. The remainder will be assigned on a 5:2:3 basis Each partner is allowed to withdraw up to $10,000 per year. There was a net loss of $20,000 in the first year and net income $40,000 in the second year. Each partners withdraws the maximum amount allowed each year. If a Partner has a deficit balance, no more funds will be contributed and the remaining Partners must absorb the loss in the same year. Calculate the Partners Capital Balances as of the end of Year 1 and Year 2