If you are talking about the balance sheet for a partnership return the amount for line 21 is the amount of equity each partner has, not the amount of draws taken. After the year is completed the amount of draws taken during the year reduce the amount of equity in the partner's capital accounts.
For the M-2 any draws taken should only be the amount taken during 2019 not any previous year.
The assets on the balance sheet and the liabilities need to be equal and then your balance sheet balances.
Line 14 and Line 22 need to be the same amount for the Balance Sheet to be in Balance.
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