The information below was extracted from the accounting records of Happy Wholesalers, a partnership with M Noha and T Mora sharing profits and losses equally. Balances extracted from the general ledger as at 31 December 2023 Bank balance Capital: M Noha Capital: T Mora Current account: M Noha - credit balance Currant account. T Mora - debit balance Drawings: M Noha Drawings: T Mora Profit and loss account: profit for the year R 236 600 700 000 700 000 14 640 Required: 3.1 4 800 Dr 160 000 256 000 997 520 Additional Information: The partnership agreement provides for the following which must be taken into account: 1. Interest on capital at 15% per year is allowed on the capital balances. Note that the following took place on 1 July 2023: M Noha decreased his capital by R96 000, and T Mora increased his capital by R120 000. The changes have been recorded and are included in the balances as at 31 December 2023 shown in the extract above. 2. Interest at 10% per year on the opening balances of the current accounts. 3. M Noha is to receive a bonus equal to 5% of the profit for the year as calculated in the profit and loss account. 4. The interest on the drawings accounts are: M Noha R8 200 and T Mora R11 400. Prepare the statement of changes in equity for the year ended 31 December 2023. Use the following format: The information below was extracted from the accounting records of Happy Wholesalers, a partnership with M Noha and T Mora sharing profits and losses equally. Balances extracted from the general ledger as at 31 December 2023 Bank balance Capital: M Noha Capital: T Mora Current account: M Noha - credit balance Currant account. T Mora - debit balance Drawings: M Noha Drawings: T Mora Profit and loss account: profit for the year R 236 600 700 000 700 000 14 640 Required: 3.1 4 800 Dr 160 000 256 000 997 520 Additional Information: The partnership agreement provides for the following which must be taken into account: 1. Interest on capital at 15% per year is allowed on the capital balances. Note that the following took place on 1 July 2023: M Noha decreased his capital by R96 000, and T Mora increased his capital by R120 000. The changes have been recorded and are included in the balances as at 31 December 2023 shown in the extract above. 2. Interest at 10% per year on the opening balances of the current accounts. 3. M Noha is to receive a bonus equal to 5% of the profit for the year as calculated in the profit and loss account. 4. The interest on the drawings accounts are: M Noha R8 200 and T Mora R11 400. Prepare the statement of changes in equity for the year ended 31 December 2023. Use the following format: