For Cullumber Co, beginning capital balances on January 1, 2022. are Nancy Payme $19,700 and Ann Dody $16,600.0 uring the year, drawings were Payne $7,200 and Dody $4,900. Net income was $31.500, and the partners share income equally. Prenare the partriers'capital statement for the year, fitht items chat increuse partners' capital first)