Kyckye, Kule and Kofisa are into a partnership business for the sale of "ATINKA" a powerful energy drink. The partners have agreed to charge interest on their capital accounts and drawings account. The trial balance of the partnership as at 31 December 2016 after preparing the income statement for the period was as follows: DR CR GHC GHC Capital account Kyekye 2,500,000 Kule 2,250,000 Kofisa 2,000,000 Current account Kyekye 400,000 Kule 100,000 Kofisa 225,000 Loan: Kofisa 500.000 Income Statement 580,000 Land & Building 5.000.000 Office Equipment 375.000 Stock (31/12/2016) 875,000 Receivables and Payables 675,000 720.000 Cash in hand 525,000 Motor Vehicle 1,625,000 9.175.000 2.175.000 The following entries have not been made in the books a. A salary of GHC 75,000 to be paid to Kofisa b. Cash drawings made by partners, Kycky GHC 150,000 Kule GHC 100,000 Kofisa GHC 75,000 c. Interest on drawings Kyekye GHC 16.250 Kule GHC 8.750 GHC 5,000 de Interest on capital accounts Kyekye GHC 125,000 Kule GHC 112,000 Kofisa GHC 100,000 e Capital accounts were to remain fixed Kofisa You are required to prepare the profit and loss appropriation account and the statement of financial position as at 31/12/2016 for the partnership