References: Frank Wood's business accounting : an introduction to financial accounting, 2021, 15th ed., Pearson (Chapter 27)

Amy, Laila and Mark share profit and loss at 2:2:1 ratio. Their agreement stated the following: (i) Salary of RM 800 and RM 1,000 per month will be paid to Amy and Laila respectively. Their salaries were payable on 31 December 207. (ii) Interest of 5% per year is paid on capital contributed by partners. Capital account and current account showed the following balances on 1 January 207. Statement of Comprehensive Income account on 31 December 20x7 showed net profit of RM 97,900. Drawings by partners on 31 December 207 are as follows: Required to prepare: (a) Statement of comprehensive income appropriation account for year ended 31 Dec 20x7. (b) A current account for all partners. (c) Extract of statement of financial position as at 31 December 207