Question 1 Additional Information 1. Interest on the loan is still outstanding, The loan to the partner was issued on 30 June 2018 and carries interest at 5% 2. An invoice of R10 000 for Electricity was received on 31 December 2019 and is still outstanding 3. The partners made their drawings on 1Sept 2019. Interest on drawings is charged at 12% 4.Interest on Current and Capital accounts are 10%. Peter increased his capital by R100 000 on 01 April 2019 and the capital change has been recorded. 5. Each partner is entitled to the following monthly salary: Peter: R12 000 John: R10 000 6. John gets a bonus of 80% on his salary for December 7.Transfer R17 100 to the General Reserve 8. Partners share profits and losses according to their opening capital balances Required to Prepare the Statement of Changes In Equity of PJ Partnership for the Year ended 31 December 2019.