For Pharoah Co$.,$ beginning capital balances on January $1,2022,$ are Nancy Payne $$23,300$ and Ann Dody $$22,500.$ During the year, drawings were Payne $$7,600$ and Dody $$5,700.$ Net income was $$31,800,$ and the partners share income equally.

$($a$)$

Prepare the partners' capital statement for the year. $($List items that increase partners' capital first.$)$