Continued... QUESTION 2 Part B Afiq and Aniq are in partnership. The partnership agreement states that the profits and losses are shared, Afiq three-fifths, Aniq two fifths. Interest on capital is allowed at the rate of 3% per annum. Interest is charged on drawings made during the year at the rate of 5% per annum. Afiq receives a salary of RM8,000 annually. Afiq and Aniq withdrew cash of RM10,000 each from the partnership on 1 July 2021 and 1 October 2021 respectively. The net profit of the partnership for financial year ending 31 December 2021 was RM28,000. The following balances were extracted from the books of partnership: Debit Credit RM RM Capital accounts at 1 January 2021: Afiq 80,000 Aniq 60,000 Current accounts at 1 January 2021: Afiq 5,000 Aniq 1,000 REQUIRED a) Prepare the statement of profit or loss and appropriation account for the year ending 31 December 2021. (5.5 marks) b) Prepare the current accounts for the year ending 31 December 2021. Balance the accounts and bring down the balances on 1 January 2022