Smith and Brooks are in partnership and have been trading as S\&B Enterprise. They agree to share profits in the ratio, Smith 60%, Brooks 40%. The additional information below was taken from their partnership records. 1. Brooks works full time at the business and is to get a salary of $7,000 per annum 2. Interest on capital account balances is 10% 3. Interest is to be charged on drawings at the rate of 10% 4. In the year ended December 31, 2017, the partnership net profit was $30,600 5. The partners took drawings throughout the year: Smith $5,400, Brooks $6,000 Balances of the partners accounts as at January 1, 2017 are: Required: A. The partnership's Appropriation Account for year ended December 31, 2017. (8 marks) B. The partners' Current Accounts. (You may use columnar/side-by-side method). (12 marks)