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3.5 Self-Assessment Activities 3.5.1 Required Calculate the share of the remaining profit for each partner (Ed and Con) from the following information. Information The balances in the capital accounts in the ledger of Edcon Traders on 28 February 20.15 (end of the financial year) are as follows: Additional information The net profit for the year according to the statement of comprehensive income amounted to R80 000 . Interest on capital at 15% p.a. on the balances on the capital accounts must be provided for. On 01 December 20.14 Ed increased his capital by R25 000 while Con decreased his capital by R25000. These capital changes have been recorded. Interest on drawings amounts to R800 for Ed and R900 for Con. The remaining profit or loss must be shared by the pariners in the ratio of their capital contributions at the end of the financial year. 3.5.2 The information given below was extracted from the accounting records of Samsing Traders, a partnership business with Sam and Sing as partners. Required Use the information provided to calculate the current account balance of each partner as at 28 February 20.15. Information On 28 February 20.15 the statement of comprehensive income reflected a net profit of R74 800 . The following must be taken into account: (a) Interest on capital at 12% p.a. must be calculated on the balances on the capital accounts up to 31 August 20.14. On 01 September 20.14, the rate of interest on capital was increased to 15% p.a. (b) Interest on drawings for the year for each partner are as follows: Sam R2 700 Sing R3 000 (d) The balance of the profitloss must be shared between Sam and Sing in the ratio of their capital balances. 3.5.3 The information given below was extracted from the accounting records of Protea Traders, a partnership business with Hashim and Steyn as partners. Required Prepare the Statement of Changes In Equity for the year ended 28 February 20.15 Prepare an extract of the Statement of Financial Position showing only the equity. Information Balances in the ledger on 28 February 20.15 The following must be taken into account: (a) On 28 February 20.15 the statement of comprehensive income reflected a net profit of R250000. (b) Interest on capital at 12% p.a. on the balances on the capital accounts must be provided for. On 01 June 20.14 Hashim decreased his capital by R100 000. On 01 December 20.14 Steyn increased his capital by R60 000. The capital changes have been recorded. (c) Interest on drawings has been calculated on the daily balance of the drawings accounts. The amounts for the year are as follows: Hashim R2 250 Steyn R2 750 (d) The balance of the profit (loss) must be shared between Hashim and Steyn in the ratio of their capital balances at the end of the financial year