This Partnership is called ABC Partnership. Each partner had to invest $25,000 each. The number of Partnership investors is #100. So the total capital raised was #100 times $25,000= $2,500,000. The first thing the Partnership did was to go to a Bank and borrow $2,000,000. This is a loan against the Partnership. The individual Partnership has a capital Account of $25,000 less $20,000. The capital account now is $5,000. Is this correct? Dr Ed