we probably can't help. we can not see the return and without knowing what transpired during the year, it's impossible to offer a proper solution. here is an example: started the year with $60,000 cash no other assets and no liabilities. for a Partnership Partners capital or for a Corporation capital stock + additional paid-in capital + retained earnings +/- adjustments to shareholders equity - treasury stock should equal $60,000
now you had a cash loss of the $40,000. cash should now be $20,000 and partners capital or the net of the stockholder equity a/c's should be $20,000
