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A. Devine and Vicky are partners dealing in cosmetics and other assorted goods. T hey share profit and losses in ratio 3:2 The trial balance below was extracted fro m the books of the partners as at 31 December, 2020 DR CR 400,000 Rent Expenses Bank overdraft 0 100,00 50,000 Discount 0 100,00 2.100,00 Tumover 0 Cost of Sales 700,000 Receivable 400,000 L Patent 400,000 Stocks (31/12/2019) 150,000 200,00 Loan from Devine at 15% per annum 0 Land 900.000 Motor vehicle 600,000 Equipment 400,000 Provision for depreciation: Motor vehicles 140,000 Equipment 240,000 Payable 300,000 Drawings Devine 70,000 Vicky 60,000 Capital Account: Devine 500,000 Vicky 300,000 Current Account: Devine 120,000 Vicky 30,000 Total 4,630,000 4,63000 0 The following information is relevant: 1 Interest on loan from Devine had neither been paid nor provided for Land 900,000 Motor vehicle 600,000 Equipment 400.000 Provision for depreciation: : Motor vehicles 140,000 240,000 Equipment Payable 300,000 Drawings: Devine 70,000 60,000 Vicky Capital Account: Devine 500,000 Vicky 300,000 Current Account: Devine 120,000 Vicky 30.000 4.630,000 4.630,00 Total 0 The following information is relevant: i. li. Interest on loan from Devine had neither been paid nor provided for Motor Vehicles and Equipment are to be depreciated at the rate of the 10% an d 20% percent per annum respectively on the reducing balance methods LI iii iv. Rent expenses outstanding at 31/12/2000 amounted to GHc 50,000 Capital attracts interest of 10% per annum Vicky is to be paid a monthly sala ry of GHc 3,000 V. No interest is allowed or charged on current accounts or on drawings or on dr awings You are required to prepare: 0. Income Statement (2.5 Marks) b. Profit and Loss Appropriation Account (2.5 marks) c. Partners current account (2.5 marks) d. Statement of Financial Position as at 31/12/2000 (2.5marks)