Jamie and Oliver have been trading as a partnership for several years, sharing profits and losses in the ratio 2:3. Their income statement for the year to 31 October 2021 reports a profit of RM185.840 before taking into account the following items: (1) Jamie is paid a salary of RM 2.800 per month. Oliver's salary is RM 5200 per quarter. (ii) On 1 April 2021, each of the partners paid RM 25,000 into the partnership bank account. Jamie's payment is to be treated as capital, while Oliver's is to be treated as a loan, with interest at 4% per annum to be credited to her current account. The interest on capital is charged at 6% per annum. (i) Partners are charged interest on drawings at a rate of 16% per annum. All drawings are assumed to have been made halfway through the year. The drawings made by the partners are as follows: Cash Inventory Jamie RM 12,000 RM 18,000 Oliver RM 14,000 RM 12,000 (iv) At 1 November 2017, the balances on the partners' current accounts and capital account were: Capital account Current account Jamie RM 80,000 RM 12,420 (debit) Oliver RM 100,000 19,547 (credit). Required: a) Prepare the partner's capital account as at 31 October 2021. (3 marks) b) Prepare the appropriation account for the year ended 31 October 2021. (12 marks) (Total 15 marks)