Maria and Mariana who are in partnership operate a retail business selling rattan furniture and they share profit and losses in the ration of 2:1 respectively. The partnership agreement provides for interest on capital of 6% per annum and interest on drawing of 4% per annum. The annual accounting date for the partnership is 31 December. On 31 December 2020 the following trial balance was prepared for the partnership. Debit (RM) Credit (RM) Capital accounts as at 1 January 2020: Maria Mariana 100,000 80,000 Current account as at 1 January 2020: Maria Mariana 29,000 23,000 89,300 Gross profit for the year Stock on 31 December 2020 Freehold premises Fixtures at cost Vehicles at cost Wages and salaries 76,000 100,000 16,000 51,000 25,500 Provision for depreciation at 1 January 2020: Fixtures Vehicles 6,000 18,000 67,000 Debtors and creditors Rates Lighting and water 43,500 10,800 14,100 38,000 25,000 General expenses Bank Drawings: Maria (1 May 2020) Mariana (31 July 2020) 7,800 4,600 412,300 412,300 Additional Information: a) At 31 December 2020, RM1,200 was incurred for general expenses and RM900 was accrued for lighting and water. b) Provision for depreciation is to be made on the following basis: Fixtures 5% per annum on cost Vehicles 20% per annum on cost Required: i. Prepare Statement Profit or loss for the year ended 31 December 2020. (10 marks) (CLO1:PLO1:C3) ii. Prepare Profit and loss appropriation account. (10 marks) (CLO1:PLO1:03) iii. Prepare Partner's current account. (5 marks) (CLO1:PLO1:C3)