A, B and C carry on a retail in partnership. The partnership agreement provides that:

1. The partners are to be credited at the end of each year with salaries of GHC 15,000 to A and GHC7,500 each to B and C, and with interest of 10% per annum on their capital balances at the beginning of the year.

2. No interest is to be charge on drawings

3. Profit sharing ratio is A:B:C:5:3:2 with the provision, however, that C's share in any year (exclusive of salary and interest) shall not be less than GHC15,000 any deficiency to be borne in profits sharing ratio by the other two partners.

The following information is relevant:

Capital Accounts: A 120,000

B 75,000

C 45000

Current Accounts: A 24,000

B 18,000

C 12,000

Drawings, other than monthly payments: A 25,500

B 16,500

C 13,500

Additional Information:

1. Salaries and wages include the following monthly drawings by the partners: A: GHC750, B: GHC450 C: GHC375

2. Partners had during the year been supplied with goods from stock and it was agreed that these should be charge to them as follows: A: GHC900 B: GHC600

Required to prepare:

A. The partner's appropriation account for the year ended 31/12/2016

C. Partners' Current Accounts (in columnar form)