I Singh and U Song are in partnership sharing profits and losses in the ratio of 2:3. The following relates to their business Best Deals whereby they sell furniture to the public. They are not registered as VAT vendors. Creditors control Profit and loss account - profit for the year 146 270 542 400 Additional information: 1. On 1 September 2018, A Song contributed a further R50 000 as capital into the partnership. The transaction has been recorded correctly. 2. The partnership agreement stipulates the following: 2.1 the partners are entitled to salaries as follows: Singh is entitled to R9 000 for the first 9 months and R10 000 for the remaining 3 months, Song is entitled to R7 000 per month. 2.2 Interest on capital must be provided at 12% per year. 2.3 Interest on current accounts must be provided at 5% per year on current account balances at the beginning of the year (1 March). 2.3 2.4 Interest on current accounts must be provided at 5% per year on current account balances at the beginning of the year (1 March). Singh is entitled to a bonus equal to 10% of the profit for the year before any appropriation is made in terms of the partnership agreement. Singh and Song share profits and losses in the ration of 3:2. 2.5 3. During the year R72 000 and R48 000 were paid as salaries to Singh and Song respectively. These amounts were credited to the bank account but incorrectly debited to the debtors' control account. Required: Prepare a statement of changes in equity for the year ended 28 February 2019 of Best Deals that is appropriate to the business of the partnership. You may omit the total column of this statement. Comparative figures and notes to the statement are not required. Show all workings