Cranberry Delights produces and sells 65,000 cases annually. Cost breakdown:

Variable production costs: $24 per case

Fixed production costs: $10 per case

Variable selling costs: $7 per case

Fixed selling and administrative costs: $5 per case

Total annual costs: $46 per case

Cranberry Delights marks up its prices 25% over full costs. With a surplus capacity of 20,000 cases, a Dutch retailer has offered to purchase 18,000 cases at $60 per case. Additional shipping and selling costs are $4 per case. Prepare the owner's equity statement reflecting the impact of this order.