2. Luna, Hani and Baim are in partnership sharing profits in the ratio of 3:2:1. Their partnership agreement includes: Interest on capital is at 12% per annum Page 13 of 16 BDC 201 FINANCIAL ACCOUNTING 3/SEM, SEPT 2020 Salary to Baim is RM8,000 per annum Interest on drawings is at 6% per annum Additional information: 1. Net profit for the year ended 31 December 2019 was RM26,530. II. Capital balances as at 31 December 2019 were: Luna RM22,000 Hani RM10,000 Baim RM8,000 ili. Current account balances as at 31 December 2019 were: Luna RM5,500 Hani (RM2,700) RM3,800 iv. Drawings by partners during the year were: Luna RM8,000 Hani RM6,000 Baim RM9,000 v. Loan from Luna RM8,000. Baim Required: a. An appropriation account for the year ended 31 December 2019. b. The current accounts for all partners. (10) (10) (Total : 20)