Amir and Ammar are in partnership business sharing the profit or loss at the ratio of 2:1. The details of their capital and current account balances as at 1 January 2017 were as follows: The partnership agreement provides the following matters: a. Interest of 6% per annum is to be allowed on closing capital balances. b. Interest at 10% per annum is to be charged on drawings. c. Ammar is entitled to a monthly salary of RM3,750. Additional information: i. On 1 January 2017, the partners agreed that Amir's initial capital is to be reduced by RM 60,000 in which the amount being transferred to a loan account bearing an interest rate of 8% per annum. In addition, Amir is guaranteed a minimum profit of RM28,000 per annum. ii. On 31 August 2017, Amir withdrew RM3,600 cash from the partnership's bank account for his own use. One month later, Ammar took goods worth RM1,440 from the partnership for his personal consumption. iii. The net profit for the year ending 31 December 2017 was RM102,980. Required: a. The Appropriation Statement for the year ended 31 December 2017. (8 marks) b. Illustrate partners' fluctuating capital account for the year ended 31 December 2017. (5 marks) c. State two (2) advantages of partnership business. (2 marks) Note 1: Calculate to the nearest RM. (Total: 15 marks)