For National Co., beginning capital balances on January 1, 2017, are Nancy Payne $21,100 and Ann Dody $19,000. During the year, drawings were Payne $8,200 and Dody $5,900 Net income was $31,400, and the partners share came equally. Prepare the partners capital statement for the year. (List items that increase partners capital first.) NATIONAL CO. Partners Capital Statement N. Payne A. Dody Total Prepare the owners' equity sedian of the balance sheet at December 31, 2017 NATIONAL CO. Partial Balance Sheet VIDAR C