Hungry Hens Partnership was formed in 2018 to operate a caf. Henry will not be involved in the day-to-day operations of the restaurant. He is simply an investor. Henrietta will run the restaurant and handle all of the dayto-day administrative business of the partnership. The partnership agreement dictates that all "Grounds maintenance expense" be allocated to Henry and the agreement requires the maintenance of capital accounts, requires liquidating distributions be in accordance with positive capital account balances and contains an unconditional obligation to restore a deficit in a capital account balance. On 1/1/2018, Henry and Henrietta contributed the following property: During 2019, Hungry Hens took out a recourse loan for $50,000 to purchase a new walk-in cooler. Payments made on all loans and cash distributions to each partner are as follows: On 1/1/21, Hungry Hens decided to purchase new equipment and made distributions of the following items to Henry and Henrietta