Use the information provided below to prepare the Statement of Changes in Equity of Sunray Traders for the year ended 28 February 2023. The following must be considered: (a) On 28 February 2023 the Statement of Comprehensive Income reflected a net profit of R1 400000. (b) 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. (c) The partners are entitled to the following monthly salaries: Sunny R25 000 Raymond R20 000 (d) Raymond is entitled to a bonus equal to 10% of his annual salary. (e) The remaining profitshortfall must be shared between Sunny and Raymond in the ratio of the capital