The following must be considered: (b) (a) On 28 February 2023 the Statement of Comprehensive Income reflected a net profit of R1 400 000. The partners are entitled to interest at 15% p.a. on their capital balances. Note: Raymond decreased his capital contribution by R200 000 on 31 August 2022 whilst Sunny increased his capital balance by the same amount on 01 December 2022. These capital changes have been recorded. The partners are entitled to the following monthly salaries: Sunny R25 000 (c) (d) (e) Raymond R20 000 Raymond is entitled to a bonus equal to 10% of his annual salary. The remaining profit/shortfall must be shared between Sunny and Raymond in the ratio of the capital balances as at the beginning of the financial year.