Prepare a partners' capital statement for Zimmermann Company based on the following information. 
Net income was $35,000, and the partners share income 60% to Zimmer and 40% to Mann.
Definitions:
Average-Total-Cost Curve
A graphical representation that shows the average total cost per unit of output at various levels of production.
Average Total Cost
The total cost of production divided by the quantity of output produced, indicating the average cost per unit.
Total Output
Total output is the total quantity of goods or services produced by an economy, firm, or machine in a specific period.
Marginal-Cost Curve
A graphical representation showing how the cost of producing one additional unit of a good varies as production volume changes.
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