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QI S, K and P are in a Partnership business as Machinery Manufacturers. They share Profits as 4:3:3. The following Balances was extracted on December 31, 2021. Particulars Particulars Cash at Bank 58,000 16,100 Capital Accounts S 750,000 Purchase of Raw Material K 34,000 Discount (Dr) 34,000 P 32,000 Rent and Insurance 23,100 Commission Received 12,000 Factory Expenses 95,000 Sundry Creditors 63,000 Office Expenses 6,000 Sales 1,300,000 Sundry Debtors 32,000 Furniture. 16,000 Telephone 1,500 Opening stock of Raw Material 59,000 Carriage inwards 240,000 Salaries (Including sales manager salary) 36,000 Repairs to Buildings 2,000 Bad debts 8,000 Carriage Outwards 9,000 Vehicle 13,000 Drawings 24,000 22,000 21,000 Vehicle running expenses 11,000 Travelling expenses 14,000 Advertising Expenses 18,300 Plant and Machinery 48,000 1,499,000 1,499,000 Note: They employed a sales manager who is paid a salary and plus one percent commission on total sales. 12,000 Additional Information Partner S's salary 20,000 Partner K's salary 16,000 Partner P's salary 14,000 Closing stock was valued at 84,200 Outstanding Office expenses 1,800 Outstanding Telephone expenses 500 Depreciation on Vehicle 20% Depreciation on Plant and Machinery 12.50% Depreciation on Furniture 10.00% Baddebts 2.50% Interest on capital 5.00% You are required to prepare Final Accounts of the Partnership Firm. S K P