Paul and Justin began their partnership on 1 July 2018 by contributing $320 000 and $280 000 respectively. During the first year of business, Justin contributed another $40 000 and Paul withdrew $20 000 of his capital investment. The profit for the year ended 30 June 2019 of $160 000 was divided evenly between the partners. During the year Paul withdrew $25 000 from profits and Justin withdrew $20 000 of his share of the profits. Prepare a statement of changes in partner's equity for the year ended 30 June 2019 using both Method 1 and Method 2