Question 3 (30 marks) Anastasia and Galina are in partnership sharing profits or losses in the ratio 60% and 40% respectively. Their Trial Balance extract (after the preparation of the Trading section of the Statement of profit or loss) on 31 December 2019 is as follows: Capital accounts Anastasia 300.000 Galina 200.000 Current accounts 1 Jan. 2019 Anastasia 10.000 Galina 20.000 Drawings Anastasia 5.000 Galina 2.000 Profit for the year 150.000 Additional information: a. The partners are entitled to an interest of 10% on their Capitals. b. The partnership agreement states that Anastasia and Galina are to receive annual salaries of 20.000 and 40.000 respectively. C. Interest will be charged on drawings at the rate of 5% (a full year charged on any drawings in the year) a. Required: Prepare the Profit or Loss Appropriation Account for the year ended 31 December 2019. (15 marks) b. Prepare Partners' accounts. (15 marks)