Partnerships (Appendix)

Sports Central is a sporting goods store owned by Lewis, Jamal, and Lapin in partnership. On January 1, 2017, their capital balances were as follows:

Lewis, Capital	$20,000
Jamal, Capital	50,000
Lapin, Capital	30,000

During 2017, Lewis withdrew $5,000; Jamal, $12,000; and Lapin, $9,000. Income for the partnership for 2017 was $50,000.

Required:

If the partners agreed to allocate income equally, what was the ending balance in each of their capital accounts on December 31, 2017? Round up the first two, round down the third.

	Ending balance
Lewis	$
Jamal	$
Lapin	$