Partnership Acom Ratel and Carlare partners in a business. The partnership agreement included the following: Interest on drawings is to be charged at 15% Interest on capital is to be charged 10% Paul is to be paid a salary of $6,500 Profit or loss is to be shared in the same ratio as their capital The following trial balance was extracted after the calculation of the net income for the year ended December 31, 2021 Debit Credit $ 42.000 8.700 58,000 14.000 34,000 100,000 10,000 250.000 50,000 220,000 Net profit for the year cash bank Credits debitors fixtures Provision for depreciation on fixtures building Provision for depreciation on building Loan Capital Paul Carl Drawings Paul Carl Current Account Paul Carl Motor vehicle Provision for depreciation on motor vehicle Commission owing Rent expense owing Closing stock 200,000 50,000 15,000 10,000 3,400 2.800 160,000 20.000 4.000 H00 94,700 679,200 679,200 Required:write up the appropriation account and the current account for the year and the statement of financial position extract showing equity only at the year end