2. Max and Ruby are partners in a business sharing profit and loss in the ratio 3:1. Their trial balance as at December 31, 2015 was as follows: The following additional information is also available: i. Stock at December 31,2015 is $120,000 ii. Interest on capital is to be paid at 5% iii. Interest on drawings is to be charged at 5% iv. Commission received is prepaid by $2,500 v. Provide for depreciation of fixtures 10% using the reducing balance method, and motor vehicle at 10% using the straight-line method. vi. Ruby is to be paid a salary of $10,000 Prepare Max and Ruby's statement of profit or loss and appropriation account, their current accounts, and the statement of financial position extract showing equity only