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Peter and Han are partners in Captain Hook Stationers. I he list of balances as at 31 December 2072. before additional information was ronsidered, is

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Peter and Han are partners in Captain Hook Stationers. I he list of balances as at 31 December 2072. before additional information was ronsidered, is as follows' Additional information: 1. On 1 Jaruary 2022 Peler increased his capital to R.150 000 . The increase was charged to the payables account in error. 2. Peler earns a salary of RA 000 per month while Pan sarris R4 500 per muenth. The total salaries paid to Pan was incorrectly recorded in the debtors control account. The salaries paid to Peter was conrectly acoounted 3. Interest of 15% per year must be provided for on the capital. Additional information: 1. On 1 Jarnary 2022 Poler increased his capital to R150 000 . The increase was charged to the payables account in error. 2. Peter eams a salary of R0 000 per month while Pan eams R4 500 per month. The total salaries paid to Parl was incomectly recorded in the debtors control account. The salanes paid to Peter was comerting accocunted 3. Interest or 15% per year must be provided for on the capital. 4 Interest on current accounts must be provided at 7.5% per year on the opening balances 5. Interest of s\% is charged on the drewngs. 6. The partnces share profits and losses in the ratio of capital contributed at the start of the thancial year. 7. Office fumiture and equipment depreciates at 10% per year on the straight-line method Depreciation was not yet considered. Required 2.1. Prepare the current account of Peter as at 31 Lecember 2022 [15] 2.2. Prepare the staternent of changes in equily as al 31 Decernber 2022 [30]

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