The following information relates to Rosina and Julie, trading as equal partners: Additional information: Make provision for: Interest on capital at 9% per annum Interest on current accounts (opening balances) at 7% per annum A managerial salary of R6 000 per annum to Julie A bonus equal to 10% of the distributable profit to Rosina Bad debts to be written off, R300 The provision for bad debts must be maintained at 5% of trade accounts receivable Interest must be provided for at 12% per annum for the whole year on the long-term loan from BDE bank Provide for depreciation at 15% per annum on furniture and equipment on the diminishing balance method Inventories on hand at