D. [H PUIJJi-j I'I'Ulll Ult' iUUWHLE. LJviclL't' SllEEt U]. FUI'EiiL Iiill i._pll:.'ii_'ll_LLl'1 C-iiltlcflt' UPE'IILEIE Cplti clll interest on capitals 12% p.a. payable to Portal and Orchid for the year ended Slst December, 3 Accounting D13 given that during the year 2013 the Portal's drawings were $12,!Zl and Urchid's drandngs FEI'E' $?,. Profit during the year, 2&13 was $5ICIJIIIIIIJ. Liabilities Penal'sCa-ital W mm 153 I300 _