$\backslash$table$[[$Extract from the ledger of Charlton Traders on $29$ February $2024$:$,$Deblt,Credlt$],[,$R$,$R$],[$Capital Charles,,$1500000],[$Capital Toni,,$1200000],[$Current account: Charles $(01$ March $2023),,60000],[$Current account Toni $(01$ March $2023),50000,],[$Drawings: Charles,$500000,],[$Drawings: Toni,$400000,]]$

The following must be considered:

$(1)$ The net profit according to Statement of Comprehensive Income for the year ended $29$ February $2024$ amounted to R$1000000.$

The partners are entitled to interest on their capitals ata rate of $15\%$ per year. Charles increased his capital contribution by R $300000$ on $01$ September $2023.$ The capital change has been recorded.

$(3)$ The partners are entitied to the following salaries:

Charles R$21000$ per month

Toni R$23000$ per month

Charles is entitled to a special bonus equal to $10\%$ of the net profit $($before any appropriations$).$

$(5)$ The remaining profit or shortfall must be shared between Charles and Toni in the ratio $3\mathrm{.}2$ respectively.