Question about Partnership Form K1

Case Summary:

The taxpayer received a Schedule K-1 from a partnership. On page 1, under Line L – "Partner's Capital Account Analysis," the ending capital account balance is shown as $60,000.

However, on the "Partner's Basis Worksheet prepared from the partnership records," the ending balance shown on Line 16 – "Combine lines 12 through 15" is only $10,000.

Upon reviewing the worksheet, it looks like that Line 1 – "Adjusted basis from preceding year" is missing the $50,000 beginning balance, which would account for the discrepancy between the two ending balances.  I am not 100% sure about this issue.

Question:

Should the ending balance reported on Line L of the "Partner’s Capital Account Analysis" (Schedule K-1) match the ending balance on Line 16 of the "Partner's Basis Worksheet"?

Does this discrepancy suggest that the preparer may have omitted the beginning basis of $50,000 on Line 1 of the worksheet?

Thank you for your help!