M To and D Wong are in partnership sharing profits and losses in the ratio 3:1 respectively. The following incomplete list of balances was extracted from the books on 30 September 2020 after aranarinn the Tradina Account The partnership agreement states unat. (1) D Wong is to receive an annual salary of $20,000 (2) The partners are entitled to interest on their fixed capitals at 6% per annum (3) Interest is to be charged at 5% of the balance on each partner's drawings account at the financial year-end The following information is also available relating to the year ended 30 September 2020: (4) The partners decided to create a provision for doubtful debts of 2% of trade receivables (5) Vehicle running expenses include $1,800 to be shared equally between the partners for private use of the business vehicles (6) Prepaid insurance amounted to $800 (7) Accrued lighting and heating expenses amounted to $350 REQUIRED (a) Prepare for the year ended 30 September 2020 the: (i) Statement of Profit and Loss \& Appropriation Account (12 marks) (ii) Partners' current accounts in columnar form (11 marks) (b) State 2 other items a partnership agreement might cover, apart from the ones given in (1), (2) and (3) above. (2 marks)