11 interest on capital must be calculated at 10% per year, 12 Interest at 10% per year on current account balances at beginning of the year, 1.3 Interest on drawings accounts balances has been calculated as follows: R4 500 R2 900 . " Pitso Steve 2 The following salaries are payable to the partners for the current year: Steve R15 000 per month. Pitso: R12 000 per month, and Year-end adjustments: 1 On 1 January 2022 Pitso contributed another R90 000 as capital to the partnership. It was agreed that the amount will be included in his fixed capital account. The transaction was correctly recorded as at 30 June 2022. 2 Pitso granted an unsecured loan to the partnership on 1 January 2022. According to the loan agreement, interest will be charged at 10% per year. The loan will be repaid in annual installments beginning 31 December 2026. Interest on the loan is still to be calculated and recorded in the books of the partnership. Required: Take the above information into account and adjust the "Profit for the year" to show the correct amount to be shared between the partners, Pitso and Steve. Thereafter, prepare the statement of changes in equity for Topclass Pro Services for the year ended 30 June 2022 to clearly show the distribution of profits in terms of the partnership agreement. Show all calculations. Use the format suggested below. Recommended format: