2. On 1 January 2003, Baxter and Charlie entered into a partnership known as B&C Trading, each contributing $30,000 and $20,000 respectively. Profit and loss are to be shared according to the ratio of the capital invested. On 31 December 2003, the net profit of the firm was $30,000. During the current year, total of cash and goods withdrawal by each partner stood at: Baxter $3,000 and Charlie $2,000 You are required to: (a) prepare the Current Account of each partner; (b) prepare the Profit and Loss Appropriation Account for the year ended 31 December 2003