B. FINAL ACCOUNTS OF PARTNERSHIP D. Drum and B. Bell are in partnership sharing profits and losses in a ratio of 2:1. Given below is the Trial Balance of DrumBell Music World. DRUMBELL MUSIC WORLD TRIAL BALANCE AS AT 31ST APRIL 2020 Ledger Balances Dr.($) Cr.($) 40 000 Capital - D. Drum - B. Bell 15 000 4 235 Current Account - D. Drum - B. Bell 5 800 6 000 Drawings - D. Drum - B. Bell 4 000 Inventory-14 May, 2009 20 000 60 000 Purchases Equipment 10 000 2 000 Accumulated Depreciation - equipment Sales 150 000 Accounts Receivable 3 000 Provision for Doubtful Debts 300 Salaries and Wages 20 000 Bank Charges 50 Office Expenses 1 700 Rates 500 Partners Salary - Drum 3 000 - Bell 3 500 Bad Debts 400 Discount Allowed 300 Cash at Bank 885 Land 50 000 Buildings 20 000 Shop fittings 14 000 $217 335 $217 335 Adjustments: . . Interest is to be allowed on partners fixed Capital at 5%. Salaries due to partners - Drum $500. Adjust provision for doubtful debts to 12% of accounts receivable Depreciation on equipment is 10% p.a. on cost. Charge interest on drawings at 5% Inventories at 31st April 2020 $17 000 D. Drum is a working partner and B. Bell is a non-working partner. Working Partners' salary is attributable to selling expenses. . . Required: (a) Prepare a fully classified Revenue Statement of Drumbell Music World for the year ended 31* April, 2020. (b) Prepare profit and loss appropriation statement for the year ended 31" April, 2020. (c) Prepare Current Account of B. Bell and D. Drum