Use the information provided below to prepare the Statement of Changes in Equity of Sunray Traders for the year ended on February 28, 2023. INFORMATION EXTRACT FROM THE LEDGER OF SUNRAY TRADERS AS OF FEBRUARY 28, 2023 Debit Credit R R Capital: Sunny 600,000 Capital: Raymond 400 000 Current a/c: Sunny (March 1, 2022) 100 000 Current a/c: Raymond (March 1, 2022) 60 000 Drawings: Sunny 500 000 Drawings: Raymond 700,000 The following must be considered: (a) On February 28, 2023, the Statement of Comprehensive Income reflected a net profit of R1 400 000. (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 August 31, 2022, whilst Sunny increased his capital balance by the same amount on December 1, 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 profit or shortfall must be shared between Sunny and Raymond in the ratio of the capital balances as at the beginning of the financial year