Tip Professional Services provided the following Equity accounts with balances for the 2 partners Pep and Klopp for financial year ended 30 June 2023. 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. 2 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