Additional Information The net profit according to the Profit and loss account amounted to R840 000 on 28 February 2021. b) The partnership agreement makes provision for the following: Interest on capital must be provided at 15% per annum on the balances in the capital accounts. Note: The partners increased their capitals by R200 000 each on 01 September 2020. The capital changes have been recorded. The partners are entitled to the following monthly salaries: Sindy R20 000 Clair R24 000 Sindy is entitled to a bonus of 10% of the net profit before any appropriations are made. Sindy and Clair share the remaining profits or losses equally.