QUESTION 2 Wen and Yi have been in partnership for several years, sharing profits and losses in the ratio 2 : 1 respectively. Their Balance Sheet at 31 December 2019 was as follows: Wen and Yi Balance Sheet as at 31 December 2019 $ S Non-current Assets Premises 70,000 Vehicles 8.000 Equipment 23.450 101,450 Current Assets Stock 21,075 Account receivable 5,475 26,550 Current Liabilities Accounts payable 4,400 Bank 3,225 7,625 Working Capital 18,925 120,375 Capital Accounts Wen 75,000 Yi 43,750 118,750 Current Accounts Wen 5,050 Yi (3,425) 1,625 120,375