Prepare the owner's equity statement for Blossom Company. (List items that increase owner's equity first.) Blossom Company January 1, 2022 Assets Liabilities Owner's equity December 31, 2022 Assets Liabilities Owner's equity Owner's equity changes in year Additional investment Drawings Total revenues Total expenses $80,000 49,000 31,000 (a) 110,000 (b) 62,000 48,000 (c) 14,000 349,000 320,000