Big Properties L.P. buys property for $4 million of which $1 million paid in cash and $3 million is financed with a recourse loan. The property is depreciated straight-line over 5 years. Steve and Amanda are 50/50 partners in Big Properties L.P. Steve serves as the general partner. Amanda's investment is limited to her initial contribution of $500,000. Assume no income or expenses other than depreciation. After 2 years of depreciation what do Amanda and Steve's capital accounts look like?