S corp shareholders capital accounts

[Phattu Gi]

I am looking for help with shareholder basis for s corp with 50-50 shareholders

2019 basis schedules filed by prior CPA - She is not willing to share the shareholders basis (unprofessional)

2020- Basis is at 180k for shareholder 1 and 49 k for shareholder 2. Reason - They have personal home equity taken which is on the s corps books and they make payments on their respective equities and book capital contributions. The proceeds used to buy furniture and leasehold improvements (passing as 300k losses due to bonus depreciation in 2020). Shareholder 1 has higher cash contributions and lower loans and shareholder 2 has higher loans and lower cash contributions. The above amounts do not include loans. I reconstructed the 2019 shareholder basis which is inequal but noticed a JE to equalize basis by prior CPA. I am struggling to determine if I should pass a tax JE just for tax return - to equalize basis or submit the tax return with inequal basis and have the shareholders equalize for 2021. I also do not know if my 2019 basis will match the prior CPA as her work has numerous mistakes.  Any pointers in the right direction will be appreciated. Thanks for your time.