For Carla Vista Co., beginning capital balances on January 1, 2022, are Nancy Payne $18,900 and Ann Dody $17,200. During the year, drawings were Payne $8,000 and Dody $4,400. Net income was $26,300, and the partners share income equally. Prepare the partners' capital statement for the year. (List items that increase partners' capital first.)eTextbook and Media Prepare the owners' equity section of the balance sheet at December 31, 2022. CARLA VISTA CO. Partial Balance SheetPrepare the owners' equity section of the balance sheet at December 31, 2022..