Anna and Thomas are in partnership sharing profits and losses equally. The partnership agreement provides for an annual salary to Anna of £57,000. It also provides for interest on capital of 10 per cent per annum and interest on drawings of 12 per cent per annum. The following additional information relates to the accounting year ending 30 June 20X3:

The profit for the year shown in the statement of profit and loss for the year ended 30 June 20X3 was £180,000.
Required
Prepare the following accounts:
i. Appropriation account
ii. Capital accounts
iii. Current accounts

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Anna Thomas Opening copital balance Opening current account bolance Drawings July 20x2 Drowings 1 October 20x2 Drowings 1 December 20x2 Drawings 1 March 20X3 Capital introduced-1 December 20X2 Loan by Anna-1 December 20X2 (15%) 150,000 5,000 10,000 10,000 50,000 12,000 10,000 15,000 2,000 10,000 8,000 5,000 50,000 100,000