On December 31, 2011, Mohammed and Meshal formed a partnership, and they agreed to share profit or loss equally. The partnership net income is $36,000 and the selected information related to the partners' capital are as follows: Total Withdrawals 2011 Balance January 1 Investments 2011 Drawings 2011 Mohammed Capital (15,000) $ 60,000 (5,000) Meshal Capital $45,000 10,000 (5,000) (15,000) $105,000 10,000 (10,000) Required: Prepare a statement of partnership capital for Mohammed and Meshal at year end 2017, and record the closing entries of net income (assume income summary account is used) and drawings.