Prepare the Profit and Loss Appropriation Account for the year ending 31 December 2017 and Statement of Financial Position as at 31 December 2017 for Judy \& Jimmy based on the information below: The partners agreed on the following: i) Interest on capital is at 6% per annum ii) Interest on drawings is at 8% per annum iii) Judy to be paid a salary of RM60,000 per annum