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(byCaleb and Elsie are in partnership sharing profits and losses in the ratio 2/3: 1/3, respectively. The following is their trial balance as at 31 December 2015. Dr Cr GH GH Buildings (cost GH210,000) 160,000 Fixtures at cost 8,200 Provision for depreciation: Fixtures 4,200 Debtors / Creditors 61,400 26,590 Cash at bank 6,130 Stock at 31 December 2014 62,740 Purchases / Sales 210,000 363,111 Carriage outwards 3,410 Discounts allowed 620 Loan interest: Martin 3,900 Office expenses 4,760 Salaries and wages 57,809 Bad debts 1,632 Provision for doubtful debts 1,400 Loan from Martin 65,000 100,000 Capitals: Caleb Elsie 75,000 Current accounts: Caleb 4,100 Elsie 1,200 EXAMINER: RICHMOND OBENG Page 1 of 4 Drawings: Caleb Elsie 31,800 28,200 640,601 640,601 Additional information: i. Stock at 31 December 2015, GH74,210. ii. Expenses to be accrued: Office Expenses GH215; Wages GH720. Depreciate fixtures 15% on reducing balance basis, buildings GH5,000. iv. Reduce provision for doubtful debts to GH1,250. V. Partnership salary: GH30,000 to Caleb. Not yet entered. vi. Interest on drawings: Caleb GH900; Elsie GH600. vii. Interest on capital account balances at 5%. Required: I. Prepare a trading, profit and loss and appropriation account for the year ended 31 December 2015. (15 marks) II. Balance Sheet as at 31 December, 2015. (10 marks)