For Blossom Co., beginning capital balances on January 1, 2020, are Nancy Payne $18,700 and Ann Dody $16,200. During the year, drawings were Payne $8,500 and Dody $5,100. Net income was $29,400, and the partners share income equally. (a) Prepare the partners' capital statement for the year. (List items that increase partners' capital first.) BLOSSOM CO. Partners' Capital Statement N. Payne A. Dody Total $ $ $