QUESTION TWO [45] Peter and Pan are partners in Captain Hook Stationers. The list of balances as at 31 December 2022, before additional information was considered, is as follows: Description Amount Office furniture and equipment 525 000 Accumulated depreciation on office furniture and equipment 65 000 Inventory 84 560 Bank 675 895 Debtors control 65 875 Allowance for credit losses 2 675 Long-term loan 432 500 Creditors control 45 632 Capital: Peter 120 000 Capital: Pan 150 000 Current account: Peter 4 500 Current account: Pan 12 000 Drawings: Peter 35 000 Drawings: Pan 65 000 Profit for the year 628 023 Additional information: 1. On 1 January 2022 Peter increased his capital to R150 000. The increase was charged to the payables account in error. 2. Peter earns a salary of R8 000 per month while Pan earns R4 500 per month. The total salaries paid to Pan was incorrectly recorded in the debtors control account. The salaries paid to Peter was correctly accounted. 3. Interest of 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 5% is charged on the drawings. 6. The partners share profits and losses in the ratio of capital contributed at the start of the financial year. 7. Office furniture 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 December 2022 [15] 2.2. Prepare the statement of changes in equity as at 31 December 2022