You really need to look further into this to understand why the capital accounts are wrong.  Its likely simply an error along the way.  Perhaps property was distributed and not booked properly, or any number of other things.  You also do not mention anything about debts, but there needs to be an explanation for why the partners capital accounts do not equal the assets of the partnership.

You also would want to confirm how the partnership agreement specifies how the deficit should be restored.  Specifically, if it contains a "qualified income offset" or if in fact the negative capital partner is required to repay.