Ben has been running a retail business since 1 January 2016 . He had not been maintaining proper accounting records. The revenue authority provided an estimated tax assessment and penalties of sh. 1,020,000. He is planning to appeal against the assessment and has availed the following information to you to assist in filling supbortive documents for the andeal. Additional Information 1. Living expenses for his family from year 2016 was Sh. 720,000 per year and increased cumulatively at a rate of 10% per annum. 2. In years 2019 and 2020 , he donated sh. 160,000 and Sh. 92,000 respectively to a political party registered in his country. 3. Capital allowances agreed with KRA for each year amounted to Sh. 56,000. 4. Business expenses allowable by the commissioner for each year were capped at sh. 40,000. 5. The bank statement records revealed that Ben had paid school fees of Sh. 84,000 in 2017 for his children form the business account. Required: A capital statement for each of the years ended 31 December 2017,2018,2019 and 2020