Maple Delights produces and sells 35,000 cases of candies annually. Cost breakdown:

Variable production costs: $25 per case

Fixed production costs: $7 per case

Variable selling costs: $6 per case

Fixed selling and administrative costs: $3 per case

Total annual costs: $1,260,000

Maple Delights marks up its prices 20% over full costs. With a surplus capacity of 15,000 cases, a Canadian distributor has offered to purchase 12,000 cases at $55 per case. Additional shipping and selling costs are $3.50 per case. Prepare the owner's equity statement reflecting the impact of this order.