41.2A Gray, Wilkes and Booth are partners. They share profits and losses in the ratios of ' and% respectively. For the year ended 31 December 20X3 their capital accounts remained fixed at the following amounts: Gray Wilkes Booth 50,000 40,000 30,000 They have agreed to give each other 5 per.cent interest per annum on their capital In addition to the above, partnership salaries of 32,000 for Wilkes and 14,000 for Booth are to be charged The net profit of the partnership before taking any of the above into account was 84,800 Required Draw up the appropriation account of the partnership for the year ended 31 December 20X3