Amon and Brenda entered into a business partnership sharing profits and losses in the ratio of 3:2. The partnership pays interest on capital of 4 per cent per annum. Brenda possesses some special skills which earns her a salary of $4,500. The partnerships charges Interest on drawings at 5 per cent per annum No interest is charged or allowed on current accounts. Additional summarized information is shown on the table below.

	Amon $	Brenda $
Capital accounts on 1 July 2016	30,000	10,000
Current Accounts	500 Dr	1,280 Cr
Drawings	12,000	15,000
Interest on drawings	400	300

The partnership business had a net trading profit of $25 800 before dealing with partners' interest and salary for the year ended 30 June 2017.

Required:

Prepare, for the year to 30 June 2017:

(a) The profit and loss appropriation account.

(b) The partners' current accounts