2. Con and Dobo complete their tirst year of operation. A summary of the partnership cashbook for the year to 30 June 2013 is as follows Cashbook 1 July Opening balance 30 June Cash sales 26 400 30 June Advertising 105 900 15 400 Cash purchases Cleaning expenses Computer expenses Creditors 87 600 Debtors Interest Advance from Con (made 1/1/13) 20 000 81 200 Drawings-Dobo Electricity 25 000 8 500 4 200 Equipment (purch. 30 June) 5 800 General expenses Insurances Motor vehicle expenses Petty cash (float created) 1 000 Rates and taxes 3 400 6 300 7 500 5 700 50 000 Salary-Dobo Telephone and broadband 6200 Balance c/d 5 700 240 300 Additional information Credit sales Bad debts written off Discount allowed Credit purchases Discount received Electricity used but unpaid at 30 June 2013 Insurances paid in advance Interest income earned but not received at 30 June 2013 Stock 30 June 2013 (as per stocktake) 90 200 4 400 400 83 500 600 300 1 200 100 43 100 Depreciation-_furniture & equipment at 20% pa. straight-line Depreciation-motor vehicle at 331/3% p.a. straight-line Interest on the advance from Con at 9% pa. is to be credited to her current account. The advance is due for repayment 1 July 2015. Drawings were made uniformly over the year, so interest is calculated on balances for half a year Required: (a) Prepare ledger accounts for the following: debtors, creditors, electricity expense, insurance expense and interest income. (b) Prepare a trading account and profit and loss account. (c) Prepare a profit and loss appropriation account. (d) Prepare current accounts for each of the two partners. (e) Prepare a balance sheet/statement of financial position for the partnership as at 30 June 2013