(20 MARKS) The following must be considered: (a) On 28 February 2023 the Stalement of Comprehensive income reflected a net profit of R1 400000 (b) The parthers are enttled to interest at 15% pa. on their capital balances. Note: Raymond decreased his capital contribution by R200 000 on 31 August 2022 whilst Sunny increased his capital balance by the same amount on 01 December 2002 . These capital changes have been recorded. (c) The parthers are entitled to the following monthly salaries: Sunny R25 000 Raymond R20 000 (d) Raymond is entiled to a bonus equal to 10% of his amual salary. (e) The remaining profitshorfall must be shared betucen Sunny and Raymond in the ratio of the capilal balances as at the beginning of the financial year