For Pharoah Co., beginning capital balances on January 1, 2022, are Nancy Payne $18,900 and Ann Dody $17,100. During the year, drawings were Payne $8.500 and Dody $5,500. Net ineome was $29,700, and the partners share income equally. (a) Prepare the partners' capital statement for the year. (List items that increase partners' capital first.) Prepare the partners' capital statement for the year, (List items that increase partners' capital first.) PHAROAH CO. Partners' Capital Statement N. Payne A. Dody Total \$. $ $ eTextbook and Media Prepare the owners' equity section of the balance sheet at December 31, 2022