Paul and Peter are partners in a firm sharing profits in the ratio of 3:2. The balance in their capital and current accounts as on January1, 1998 were as under: The partnership deed provided that Paul is to be paid salary @ Sh. 500 p.m. whereas Peter is to get commission of Sh. 4,000 for the year. Interest on capital is to be allowed @ 6\% p.a. The drawings of Paul and Peter for the year were Sh. 3,000 and Sh. 1,000, respectively. Interest on drawings for Paul and Peter works out at Sh. 75 and Sh. 25, respectively. The net profit of the firm before making these adjustments was Sh. 24,900. Required: Prepare the Profit and Loss Appropriation Account and the partners' capital and current accounts. (8 marks)