Mbali and Nancy have been in partnership for some years running a car dealership business.

Mbali and Nancy both receive a salary of R$60000$ a year from the partnership. Furthermore, Mbali receive an annual bonus of R$6000$

Interest on capital is paid at the rate of $8\%$ and profits are split in the ratio of $4$:$1.$ The partnership agreement also provided for interest on drawings.

On $1$ June $2022,$ Mbali had a credit current account balance of R$19000$ while Nancy had a debit current account balance of R$67000.$

Their capital account was reflected as R$100000$ and R $120000$ for both Mbali and Nancy respectively.

The profit for the year was R$540000$

Mbali had drawings of R$75000,$ Nancy had drawings of $89000$ and interest on drawings was charged on $12\%$

Required

Prepare the current accounts of Mbali and Nancy for the year ended $31$ December $2022.$ Balance the accounts and bring down the balance on $1$ January $2023$