Ms. Badour and Ms. Zahra are partners sharing profits and losses in the ratio of 1:1. The trial balance of the firm as on 314 December 2019 is as follows: Particulars OMR PMR Capital Badour 30,000 Current account Badour 5,000 wa 12.000 Drawings: Badour Zahra 8,000 8,000 3,000 75,000 Opening stock Purchases Sales 10,000 500 Purchase return Sales returns Mages yoo 3,000 10,000 100 Salary Printing and stationery Bills payables 2,000 pills receivable Debtors 7,397 12,000 Creditors 1,000 200 Discount received Discount allowed Rent Bad debts Insurance 150 5,000 250 850 300 25,000 20,000 8,000 Salesman's commission Land and building Plant and machinery Furniture Overdraft B.000 Trade expenses Cash in hand Cash at bank 500 453 15,000 2,13,700 2,13,700 Adjustments: 1. Closing stock is valued at OMR 22,000 2. Provision for doubtful debtors is to be provided at 3% on debtors 3. Prepaid Salary OMR 1,000 4. Interest on capital and interest on drawings were at 6% and 7% respectively 5. Mr. Zahra is entitled to a salary of OMR 600 pm 6. Write off plant and machinery and furniture at 10% and 5% respectively Prepare: 1. Trading and profit and loss account for the year ended 31st December 2019 2 Marks 2. Profit and Loss Appropriation account for the year ended 31st December 2019 2 Marks 3. Capital and current account of the partners for the year ended 31" December 2019 3 Marks 4. Balance sheet as on 31st December 2019 3 marks