On January 1st, Susan and Roman formed a partnership called Research Consultants. Each partner invested $50,000 cash on that date. The partnership agreement stated that the partners would share net income or loss equally. During the year, Susan invested an additional $200 and withdrew $7,500 for personal use. Roman invested an additional $1,500 and withdrew $8,500. The net income for the first year was $33,176. Instructions: Prepare a Statement of Partner