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2. The following trial balance extracted from the books of Uro and Dollar at 30 June 2019 Dr($) Cr($) Gross profits 270000 50000 Salaries and wages Rent, rent& insurance 20000 Motor van cost 40000 Furniture& fittings(Cost $30000) 20000 Provision for depreciation of Motor van 20000 Stationery material 1000 Irrecoverable debts 500 Provision for doubtful debts 600 20000 12000 Trade Receivable and Payable Capital Account: Uro 20000 Dollar 15000 Current Account: Uro 600 Dollar 1350 Drawings: Uro 16000 Dollar 18000 Land & Building 107850 Inventory 45000 338960 338960 The following additional information given on 30 June 2019: 1. Irrecoverable debts written off 500. Make a provision for doubtful debts at 2% on remaining trade receivable. 2. Staff wages owing 2000. 3. Insurance of 400 paid for the three months of next accounting year 4. Provision for depreciation on: Motor van at 20% on cost and on Furniture and fittings at 20% using reducing balance method and on Building at 5%. The following agreement made: i. Interest on capital will be 5%, ii.Partnership salary to Dollar to be paid 6000, iii. Profit & loss should be shared between Uro and Dollar at 3:2 Prepare for the year ending 30 June 2019: a) Prepare statement of comprehensive income for the year 30 June 2019. b) Profit & loss Appropriation Account. b) Prepare partners current Account c) Prepare statement of financial position at 30 June 2019 d) Explain why partnership agreement is important e) Explain 3 advantages and disadvantages of partnership