How do I add this information into a partnership tax return, 1065, M-1, M-2, sched k and K-1?

During the year, Sammie and Paul each contributed $20,000 to the capital of Seaworld

Seaworld does not maintain any inventory. Seaworld purchases supplies and has a policy of expensing such purchases as paid for tax and book purposes consistent with existing tax law.

Seaworld uses MACRS depreciation for both tax and book purposes.

During the year, Sammie and Paul each received a $75,000 distribution from Seaworld.

For the 1065 do I add 150k (75k*2) to line 10, guranteed payments to partners?