of Thomas and Anna are in a partnership sharing profits and losses equally. The partnership agreement states that interest on drawings is to be charged at a rate of 10% and interest on capital credited at the rate of 6%. The following information is available about the partners' transactions. The partnership has a year end of 31 December 20X1. stion Thomas Anna Drawings 30/04/X1 20,000 10,000 30/06/X1 15,000 10,000 10,000 20,000 30/09/X1 Capital account Opening balance 150,000 200,000