Raspberry Delights produces and sells 65,000 cases annually. Cost breakdown:

Variable production costs: $21 per case

Fixed production costs: $8 per case

Variable selling costs: $6 per case

Fixed selling and administrative costs: $5 per case

Total annual costs: $40 per case

Raspberry Delights marks up its prices 25% over full costs. With a surplus capacity of 18,000 cases, a Spanish retailer has offered to purchase 15,000 cases at $50 per case. Additional shipping and selling costs are $4 per case. Prepare the owner's equity statement reflecting the impact of this order.