For Sheridan Co., beginning capital balances on January 1, 2022, are Nancy Payne $24,000 and Ann Dody $20,300. During the year. drawings were Payne $8,400 and Dody $4,700. Net income was $25.700 and the partners share income equally. (a) Prepare the partners' capital statement for the year. (List items that increctse partners' capitci first.) Prepare the owners' equity section of the balance sheet at December 31,2022