3.1 Tasneem and Nazreen were friends with similar hobbies. They formed a partnership with a written partnership agreement to trade in pastry and related products as Tasnaz's Pastry. The following were extracted from their accounting records; R 407 000 363 000 Balances in the ledger at 30 June 2021 Capital : Tas Capital : Naz Current account: Tas credit balance at 1 July 2020 Current account: Naz: debit balance at 1 July 2020 Drawings : Tas Drawings : Naz Profit for the year 8 052 2 640 88 000 140 800 438 636 Additional Information: The partnership agreement provides for the following that needs to be taken into account: 1. Partners are entitled to salaries as follows: Tas - R8 000 per month, Naz - R10 000 per month. 2. Interest on capital accounts are allowed at 12% per year on each partners capital on a pro-rata basis. Note the following that on 1 January 2021: Tas decreased her capital account by R27 000; and Naz increase her capital account by R17 000. 3. Interest at 10% per year is applicable to the opening balance of each partner's current account. 4. Naz is entitled to an annual bonus equal to 2% of the profit for the year before any appropriation from the profit for the year. 5. The remaining profits or losses are shared equally. Required: Prepare the statement of changes in equity for Tasnaz's Pastry for the year ended 30 June 2021. You may eliminate the Total column but must include an appropriation column. Show all workings. Round off all calculations to the nearest Rand. (20) Use the following format: Statement of changes in equity Capital accounts: Balance at Balance at Current accounts: Appropriation Balance at Appropriations: Balance at