The following notes are applicable at 31 December 2020: (a) Inventory, 31 December 2020 f41,312. (b) Office expenses owing f240. (c) Provide for depreciation: motor 25 per cern :.t cast, office equipment 20 per cent of cost. (d) Charge interest on capitals at 5 per cent. (e) Charge interest on drawings: Scot 300; Joshin $200. Required: Draw up a set of financial statements for the yedr ending 31 December 2020 for the partnership