Problem 12-2A At the end of its first year of operations on December 31, 2017, NBS Company's accounts show the following. Partner Drawings Capital Art Niensted Greg Bolen Krista Sayler $23,000 14,000 10,000 $48,000 30,000 25,000 The capital balance represents each partner's initial capital investment. Therefore, net income or net loss for 2017 has not been closed to the partners' capital accounts