Cod, Kipper and Kingklip are partners in a local fish shop and they share profits in the ratio 5:3:2. According to the partnership agreement, partners are to receive the following benefits: Partners' salaries are paid monthly as follows: Cod - 20,000; Kipper - 30,000; Kingklip - 25,000. Partners are to receive 5% interest on the balance of their capital accounts on the last day of the financial year. At this date, the capital account balances were as follows: Cod: 165,000 Kipper: 100,000 Kingklip: 200,000 Partner's capital accounts are not to be used for the appropriation of profit, which should remain in the partners' current accounts. Profit for the partnership for the year ended 31 December 2020 totalled 1,550,000. Required: Prepare the appropriation schedule section of the Statement of Changes in Equity in columnar form for the year ended 31 December 2020. (18 marks)