Faith Busby and Jeremy Beatty started the B&B partnership on January 1, 2018. The business acquired $65,100 cash from Busby and $144,900 from Beatty. During 2018, the partnership earned $63,900 in cash revenues and paid $32,850 for cash expenses. Busby withdrew $2,400 cash from the business, and Beatty withdrew $3,900 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. Required: Prepare an income statement, capital statement (statement of changes in equity), balance sheet, and statement of cash flows for B&Bs 2018 fiscal year.