The following information was obtained from the records of "Heads Up CC", for the year ended 28 February 2021. "Heads Up CC" Statement of financial position as at 28 February 2021 Total Assets Property, Plant and Equipment Loan Receivable: Loan to K. Watson (employee) Loan to P. Mitsi (member) Investments Debtors Inventory Total Members Interest and Liabilities Retained Income Members Contributions Revaluation Reserve Loans Outstanding: Loan from Saambou Bank Loan from K Mitsi (member) 150 000 20 000 5 000 15 000 40 000 2 500 3 500 20 000 100 000 30 000 66 000 16 000 50 000 N$ Additional information: 1. The accountant could not submit the statement of comprehensive income, he remembered however that the distribution to members for the current year amounted to N$10 000 and retained earnings at the beginning of the year amounted to N$5 000. 2. The opening balance of the loan from K. Mitsi amounted to N$37 500. Assume that the other loans showed movement for the year under review. 3. The members contributions were made at the beginning of entity while the re-valuation was conducted in the current financial year. Required: 1. Prepare the Statement of Changes in Equity and members investment for the year ended 28 February 2021. (15 marks)