Lanie, Justin, and Adam are in partnership sharing profits and losses equally after allowing for interest on capital at the rates of 5% per annum to the partners and a salary to Justin of $ 60 per month. The trial balance of the partnership as of 30 September 2020 was as follows. $ $ Sales 60,000 Inventory (1 October 2019) 9,000 Purchases 30,000 Operating expenses 19,200 Loan from: Justin 3,000 Adam 6,000 Land 3,000 Building 15,000 Plant and machinery (cost) 21,000 Accumulated depreciation (30 September 2020) 12,000 Accounts receivable and accounts payable 12,000 9,900 Bank overdraft 3,300 Capital accounts: Lanie 7,500 Justin 6,000 Adam 3,000 Current accounts: Lanie 600 Justin 900 Adam 600 Drawings: Lanie 900 Justin 1,200 Adam 600 112,800 112,800 Additional information: 1. On 1 April 2020, the terms of the partnership agreement were changed. The new terms provided as follows: A profit-sharing ratio of 5:3:2 for Lanie, Justin, and Adam respectively. Salaries of $ 30 per month to Justin and Adam. Interest on capital at the rate of 5% per annum. For the purpose of the changes, goodwill was valued at $3,600 and was to be written off immediately while the land and buildings were valued at $6, 000 and $19,200 respectively. 2. Sales include a credit sale of $1,800 in respect of goods sold on the basis of confirmation by the customer. The goods had cost $600. As of 30 September 2020; the customer had not confirmed whether he would buy the goods. 3. Interest on the loans from Justin and Adam is to be charged at the rate of 10% per annum. This interest had not been paid as of 30 September 2020. 4. Closing inventory as at 30 September 2020 was valued at $ 7,200. 5. Unless where otherwise provided, the incomes and expenses accrued evenly throughout the year. Required: The statement of profit and loss for the year ended 30 September 2020. Partners' current accounts as at 30 September 2020. Statement of financial position as of 30 September 2020.