In Royweb Co., beginning capital balances on January 1, 2014, are Ken Rory $21,500 and Diane Webb $19,700. During the year, drawings were Rory $7,700 and Webb $2,700. Net income was $34,000, and the partners share income equally. 1)Prepare the partners capital statement for the year <------- PLEASE SKIP TO # 2 (HAS ANSWER) 2)Prepare the owners equity section of the balance sheet at December 31, 2014.