Lemon Juice Delights produces and sells 80,000 cases annually. Cost breakdown:

Variable production costs: $22 per case

Fixed production costs: $10 per case

Variable selling costs: $7 per case

Fixed selling and administrative costs: $4 per case

Total annual costs: $43 per case

Lemon Juice marks up its prices 30% over full costs. With a surplus capacity of 20,000 cases, a Dutch retailer has offered to purchase 18,000 cases at $55 per case. Additional shipping and selling costs are $4 per case. Prepare the owner's equity statement reflecting the impact of this order.