On 1 January 2010, Luis and Henry entered into o partnership contributing $140,000 and $100,000 respectively and sharing profits in the ratio of 2.1. Luis in be allowed a salary of $16,000 per year. Interest on capital is to be allowed at 10% per annum. Henry's entitled to receive a commission of $14.000. During the year, Luis withdrew $16,000 and Henry $19.000, Interest on the same being 12% per annum. Profit in 2010 before the above mentioned adjustments was $110,000. Prepare the Profit and Loss Appropriation Account and the Partner Capital Accounts 2 A B D E atv