Abena, Opoku and Appiah have been in partnership since 2007 trading as Obourfa-Dadefa & Associates dealing in cement and preparing accounts to December 31 each year. Their Partnership Agreement showed that they share profits in the ratio 5: 4: 3 respectively. The written down value of the assets used in their operations as at 31st December, 2015 were as follows: GHS Office Equipment 148,000.00 Pick-up Vehicles 95,000.00 Saloon Vehicles 80,000.00 Opoku resigned from Obourfa-Dadefa & Associates on 2nd January, 2017 and on his exit, Abena and Appiah continued the business agreeing to share profits in the ratio 2: 1 respectively. The partnership firm acquired the following assets: a. A building for office annex, costing GHS 430,000.00 on 4th October, 2017 b. One Toyota Camry for GHS 85,000.00 on 26th March, 2016. c. One Toyota Land Cruiser Prado at a cost of GHS 188,000.00 on 3rd July, 2017. The partnership firm also sold some of the office equipment on 15th June, 2017 for GHS 35,000.00. Obourfa-Dadefa & Associates adjusted profit for tax purposes but before grant of capital allowance were as follows: 1. Year to 31/12/16 GHS 315,000.00 2. Year to 31/12/17 GHS 298,000.00 3. Year to 31/12/18 GHS 328,000.00 Required: Use the case study above to answer question 56 to 90