The cooperative operates its plan according to a five-year base period. Suppose the board of directors has determined that the cooperative must have an additional $300 of equity capital to meet its financial requirements during the next year. The balance of each member's equity account is shown in column 2 of the table. Patronage attributable to each member during the five-year base period is shown in column 3. MEMBER Beginning Patronage during last five years A B C Equity 1000 3000 3500 7500 180 300 120 600 Required: Calculate The adjustment to be made in each member's equity account! Equity adjustment calculation MEMBER Beginning Patronage during Share of Total Adjusted Equity Equity last five years Cooperative Equity Adjustment patronage Requirement ABC 1000 180 3000 300 3500 120 7500 600