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Question 1 (30 Marks) Partner Lea has a 2/3 share in a partnership. Her capital is N$420 000 and from the year profits she is entitled to an interest of 8% per annum on her capital, as well as bonus of 20% of profit before interest and other distributions to partners are considered. Partner Diana with a capital of N$264 000 is entitled to 7.5% interest per annum on her capital as well as a salary of N$21 600 per annum. Diana's salary was included in the general salaries account. Lea and Diana withdrew cash of N$1 020 and N$600 respectively per month. Interest on drawings for the year amounted to N$1 800 and N$1080 for Lea and Diana, respectively. Debit balances on current at 30 June 2022 were: I. Lea 2. Diana N$4 800 N$1 200 These accounts are subject to interest at 12% per annum on opening balances. Interest on the N$36 000 loan from partner Lea is calculated at 9% per annum. The profits for the year ended 31 December 2022, before the above items were provided for, amounted to N$139 600. REQUIRED: 1. 2. Prepare the appropriation account for the year ended 31 December 2022. (Round off to the nearest Namibian Dollar N$). (15 marks) Prepare the current accounts, in columnar format, of the partnership as at 31 December 2022 properly balanced and closed off. (15 marks)