Complete the following statements regarding Schedule M1 and M2 on the Form 1065.

Schedule M2 reconciles partners' beginning and ending capital accounts and Schedule M1 reconciles net income (loss) per the books with net income (loss) per the tax return. When reconciling partners' capital accounts, cash and property contributed is _____ , guaranteed payments are _____ and cash and property distributed is ______ . When reconciling net income (loss), tax-exempt interest is ______ , guaranteed payments are _______ and partners' contribution of cash and property are ______.