(a) Black, Brown and Cook are partners. They share profits and losses in the ratios of 2:9, 1:3 and 4:9 respectively. For the year ended 31 July 2018, their capital accounts remained fixed at the following amounts: Black Brown Cook K 60,000 40,000 20,000 They have agreed to give each other 6 per cent interest per annum on their capital accounts. In addition to the above, partnership salaries of K30, 000 for Brown and K18, 000 for Cook are to be charged. The net profit of the partnership, before taking any of the above into account was K111,000. Required Draw up the appropriation account of the partnership for the year ended 31 July 2018. [8marks]