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 Profit and Loss Appropriation Account and the Partner's 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. (b) Interest on the loan advance by Huda of $ 6,000 and Anum $ 4,500. (c) Interest on partner's drawings @ 6% p.a. Drawing: Huda $ 20,000 and Anum $ 15,000. (d) S 7,100 is to be transferred to Reserve Account. The net profit for the end of year April 30th, 2020 was $ 46,500