Exercise 12-6 For National Co, beginning capital balances on January 1, 2017, are Nancy Payne $19,600 and Ann Dody $15,100. During the year, drawings were Payne $8,500 and Dody $4,100 Net income was $29,900, and the partners share income equally prepare the partners' capital statement for the year. (List items that increase partners' capital first.) NATIONAL CO N. Payne A. Dody Total