Owestion Gabrid, Francis und Thes upon graduating from Better Darliness School of Accountancy formed a Chartered Accountancy firm in 2018. Their partnership greement provided for the following: Profits and losses are to be shared as follows: Galurid - %, Francis - 1/3; and Thes takes the remainder ii. Interest is to be on partners drawingu as well as capital bulances at 3% und 5% par annum respectively, Gabrid, the administrative partner, is entitled to a monthly salary of GH&2,400 iv. Drawings by the partners were effected as follows: Gabriel: GH 36,000 on 14/19 Francis: GH 48,000 on 30/6/19 Thes: GH43,200 on 30/9/19 In order to increase his capital contribution, Francis, on July 14, 2019 released one of his private cars with a value of GH50,000 for the exclusive use of the firm. He however transferred the ownership of the car to the firm on 30/9/19. On this same date, it was agreed that Gabriel should withdraw GH 10,000 from his capital and Thes on the other hand should increase her capital by GH48,000 (all by cush). The partners' capital and current account balances as at 1/1/19 were as follows; Gabrid Francis Thes Capital Accounts GH 180,000 90,000 62,000 Current Accounts GH 10,500 8,200 7,900 111, The net for the year under consideration was GH71,565. However, upon careful examination of the books of the firm, the following were discovered, 11. A sales in voice of GH 595 was completely omitted from the books The insurance expense of GH59 was recorded as GH 95 A cash receipt of GHe320 from one of the clients of the firm was omitted from the cash book. You are required to prepare for the year ended 31/12/19, a) The profit and loss appropriation account b) The partners' capital and current accounts in columnar form. TV