Carmen, Darwin and Elysa are in partnership, preparing accouns to 31 December each year. The followings are trial bulance of the partnership as at 31 December 2021. Their partnership agreement states that: (i) The partners are entitled to 3% per annum interest on their opening capital accounts. The partners that provide loan to the business are entitle to interest on loan 5% per annum. (ii) No interest is allowed (or charged) on current account balances. (iii) Interest is charged on the partners' drawings at 6% per annum. Their details of drawings during the year to 31 December 2021 were as follows: (iv) Partners' annual salaries are Darwin RM2,000 and Elysa RM1,000 monthly. (v) Remaining profits and losses are shared between Carmen, Darwin and Elysa in the ratio 3:2:1. Carmen is guaranteed a minimum profit of RM4,000 per year. If the profits are insufficient, the deficiency should be borne by Darwin and Elysa according to their profit-sharing ratio. (vi) The capital account balances remained unchanged during the year to 31 December 2021. (vii) The closing inventory as at 31 December 2021 is RM800. (viii) As at 31 December 2021 , there is accrued RM500 administrative cost. No payment has been made on interest on loan to FBB Bank as at 31 December 2021. (ix) The useful life of the machines is 20 years. The depreciation rate of the motor vehicle is 10%. The business policy is to depreciate all non-current assets using straight line methods. (b) Prepare the partners' current accounts for the year to 31 December 2021