(ii) Capital accounts Required: a. Prepare the following accounts: (i) Appropriation account (Round your answers to 2 decimal places.) Mary and Seamus are in partnership sharing profits and losses equally. The partnership agreement provides for annual salaries of 70,300 for Mary and 45,500 for Seamus. It also provides for interest on capital of 8 per cent per annum and interest on drawings of 5 per cent per annum. You are given the following additional information relating to the accounting year ending 30 June 209. The profit for the year shown in the statement of profit and loss for the year ended 30 June 209 was 310,000. Required: a. Prepare the following accounts: (i) Appropriation account (Round your answers to 2 decimal places.) (iii) Current accounts (Round your answers to 2 decimal places.)