41.2A Gray, Wilkes and Booth are partners. They share profits and losses in the ratios of 3/8,3/8 and 1/4 respectively. For the year ending 31 December 2012 their capital accounts remained fixed at the following amounts: They have agreed to give each other 5 per cent interest per annum on their capital accounts. In addition to the above, partnership salaries of f32,000 for Wilkes and f14,000 for Booth are to be charged. The net profit of the partnership before taking any of the above into account was f84,800. Required: Draw up the appropriation account of the partnership for the year ending 31 December 2012