Prepare the Partnership Balance Sheet as at 30 June 2021. Trial Balance of Bennett & Barney as at 30 June 2021 DebitCredit $$Sales 1,000,000 Sales returns10,000 Selling expenses150,000 Administration expenses205,000 Financial expenses50,000 Purchases320,000 Cash at bank77,000 Accounts receivable22,000 Provision for Doubtful Debts 2,500 Inventories42,000 Motor Vehicles80,000 Furniture42,000 Plant and Equipment276,500 Accumulated Depreciation Plant 1,500 Accounts payable 56,000 Bank Loan 12,000 Capital - Bennett 75,000 Capital - Barney 112,500 Current - Bennett 25,000 Current - Barney 35,000 Drawings - Bennett20,000 Drawings - Barney25,000 Totals1,319,500 1,319,500 Additional Information: 1. Closing inventories counted as $39,000 2. Interest on capital at 10%