I need help to prepare journal entries to transfer the net prot to Prot and Loss Appropriation and share the prot among the partners in accordance with the Partnership Agreement (Use Current accounts) at 30 June 2022.

The profit is shared equally between 3 partners.

Particulars	Debit	Credit
Sales Revenue	35680
Profit and Loss		35680
Balance transferred
Profit and Loss	28514
Purchases		22160
Packaging		754
Advertising		480
Accounting Fees		542
Rent		1200
Order Costs		714
Delivery Costs		502
Insurance		375
Website Maintenance		420
Telephone and Internet		1007
Depreciation		360
Balances transferred
Inventory	9334
Profit and Loss		9334
Balance transferred