Sorry - brain complete spaghetti on 9/15.  (Actually shocked how poorly written this is LOL)

Try again:

Partner A and Partner B both have negative capital accounts of $50,000 on 12/31/2020.  

Partner A buys out Partner B by assuming his $50,000 negative capital account, AND 

The entity issued a note to Partner B for $200,000 - which was $100,000 for intangible/goodwill (he was the name of the business) and $100,000 for 50% of the machinery and equipment.

On 1/1/2021 the LLC makes an S-Election.  The balance sheet has $200K machinery.  $200K note to Partner B.  $100,000 credit card debt.  

How is the negative $100K (Partner A's capital account at end of 2020) presented on the balance sheet?