An, Shan and Zi are in partnership sharing profits in the ratio 2:1:1. They have fixed capitals of $120,000;$60,000 and $50,000 respectively and interest on capital is allowed at the rate of 10% per annum. During the year to 31 December 2018 , the three partners took drawings of $76,000; $22,400 and $24,000 respectively. On 1 January 2018 all three partners had credit balances on their current accounts of $800; $640 and $1,260 respectively. In addition, An is paid a salary of 34,000 per annum. The following information is also available relating to the year ended 31 December 2018 : REQUIRED (a) Prepare for the year ended 31 December 2018: (i) the Statement of Profit \& Loss and Appropriation Account (8 marks) (ii) the Current Accounts for the three partners in columnar format. (7 marks)