Rand S are partners in R&S Fencing Company. On June 30, 2020 their capital account balances were as follows: R - $20,000 and S - $5,000. They shared profits and losses equally. On the same date they dissolved the business as S was declared insolvent. On that date the following assets and liabilities were reported: Cash - $5,000, Other Assets - $25,000, Liabilities $5,000. The assets were sold for $10,000 and liquidation expenses amounted to $2,000. Required: Calculate the capital account balances of the partners after sale of assets and payment of liabilities and liquidation expenses and before final payment to partners have been made