Huda and Anum are partners sharing profit and losses in the ratio of 3:2. On 1st April, 2019 their capitals were: Huda was $80,000 and Anum $40,000. Prepare a Profit and Loss Appropriation Account and the Partners Capital Accounts at the end of April 30th, 2020, after considering the following items: A. Interest on Capital is to be allowed 5% per annum