Faith Busby and Jeremy Beatty started the B&B partnership on January 1, 2016. The business acquired $44,000 cash from Busby and $66,000 from Beatty. During 2016, the partnership earned $42,000 in cash revenues and paid $18,400 for cash expenses. Busby withdrew $2,000 cash from the business, and Beatty withdrew $2,500 cash. The net income was allocated to the capital accounts of the two partners in proportion to the amounts of their original investments in the business.

B&B PARTNERSHIP
Balance Sheet
As of December 31, 2016
Assets
Cash	$129,100
Total assets		$129,100
Liabilities		0
Equity
F. Busby, Capital
J. Beatty, Capital
Total equity
Total liabilities and equity

Can you help me finish the balance sheet? I have everything else correct except for F. Busby, Capital and J. Beatty, Capital. I got 51,400 and 77,600 respectively. These answers aren't correct. Please help! Thank you