32.7 A A and B are in partnership sharing profits and losses 3:2. Under the terms of the party. ship agreement, the partners are entitled to interest on capital at 5 per cent per antinghy B is entitled to a salary of f4,500. Interest is charged on drawings at 5 per cert account balances. The partners capitals at 1 July 2019 were: A f 30,000 and B f10,000 The net trading profit of the firm before dealing with partners' interest or B's salary for iny B f 300 . for A and E15,000 for B. Required: Prepare, for the year to 30 June 2020: (a) The profit and loss appropriation account. (b) The partners' current accounts. 32.7 A A and B are in partnership sharing profits and losses 3:2. Under the terms of the party. ship agreement, the partners are entitled to interest on capital at 5 per cent per antinghy B is entitled to a salary of f4,500. Interest is charged on drawings at 5 per cert account balances. The partners capitals at 1 July 2019 were: A f 30,000 and B f10,000 The net trading profit of the firm before dealing with partners' interest or B's salary for iny B f 300 . for A and E15,000 for B. Required: Prepare, for the year to 30 June 2020: (a) The profit and loss appropriation account. (b) The partners' current accounts