M/s. Ruwi LLC a firm runs by partners A, B and C with capitals of OMR 104,000; OMR 62,400 and OMR 52,000 respectively on 1.1.2019. Partners prepared their Partnership Deed contains with several clauses such as - Interest on Capital paid by the firm @ 5.5 % p.a., Interest on Drawings paid by the partners @ 2.5% p.a. the firm has to pay salary to A @ OMR 780 per month and to pay B and C commission @ 10% each on the net profit. Profit and Losses to be shared Up to OMR 11,700 in the ratio of 4:3:2 and Above OMR 11,700 equally. The Bonus of the partners A and C is to be paid during the year @ OMR 650 each. The net profit of the firm for the year ended 31st December 2019 amounts to OMR 72,150 and Drawings of the partners are - A OMR 6,240; B OMR 4,160 and COMR 2,600. a. (2.5 Marks) Prepare Profit and Loss Appropriation Account and b. Capital Accounts of the partners assuming - a. Capitals are fixed and b. Capitals are fluctuating. (2.5 Marks)