Tip Professional Services provided the following Equity accounts with balances for the 2 partners Pep and Klopp for financial year ended 30 June 2023. Extract from trial balance at 30 June 2023; Debit - R Credit - R Capital - Pep Capital - Klopp 330 000 330 000 Current account Pep (Balance at 1 July 2022) Current account Klopp ( Balance at 1 July 2022 23 000 18 900 Drawings Pep; General Drawings Klopp; General 48 600 27 500 Additional Information: 1. The Profit and Loss account shows a Profit for the year of R350 000. However, an adjustment needs to be made for rent expense of R30 000 for June 2023 that was only paid in July 2023. The rent expense was not taken into account in the calculation of the Profit for the year of R350 000. 2. The partnership agreement includes the following clauses with reference to the appropriation of the Profit for the year: 2.1 Partner Pep is entitled to an annual salary of 20% of the Profit for the year before recording any appropriation. 2.2 Partner Klopp became an active partner on 1 March 2023 and is now entitled to a salary of R3 000 per month. 2.3 Interest on drawings for the year has been calculated as follows; Partner Pep: R4 000, Partner Klopp: R2 000. 2.4 Interest on Partners Capital accounts must be provided at 12% per year. Note: Partner Pep increased his capital by R30 000 on 31 December 2022. Deposit of the additional capital has been recorded correctly. 2.5 Pep and Klopp share profits in the ratio of 3 : 2. 3 Required: Prepare the Statement of changes in equity for Tip Professional Services for the year ended 30 June 2023. Use the following format. Show all workings. Format recommended for the statement of changes in equity: Capital accounts: Pep - R Klopp - R Total - R Balance at.. Changes in Capital: . Balance at . Current accounts : Pep - R Klopp - R Approp riation - R Total - R Balance at .. Profit for the year .. Appropriations: Salaries.. Interest on drawings Interest on capital Share of profits Drawings. Balance at