financial position as at 31 December, 2014, before the appropriation of the profit between the partners: ASSETS Non-current assets Currents assets Total Assets EQUITY AND LIABILITIES Owners' Equity Capital accounts: Briggs Salome '000 N'000 1,350 360 1,710 600 400 - Wali 200 1200 Current Accounts: Briggs 54 Salome 46 100 Profit for the year 300 Total owners' equity 1,600 110 1710 Current liabilities Total equity and liabilities The above balances on the Capital accounts of Briggs and Salome have not changed since 31ST December, 2013. The balance on Wali's capital accounts is the capital he introduced on 1 July, 2014. You are required to prepare: a. An appropriation account for the year ended 31ST December, 2014. b. A statement of financial position as at 31ST December, 2014 showing all the entries in the partners' current account after giving effect to the change in partners.