Syasha, Harry, and Hermione are partners in a business selling carpets. They share profit in the ratio of $2$:$2$:$1,$ charge interest on capital at $4$ percent per annum, interest on drawing at $4$ percent per annum, and annual salary of RM$10,000,$ RM$14,000,$ and RM$13,500$ respectively. The following is the trial balance as at $31$ December $2022$:

Syasha, Harry, and Hermione

Trial Balance as at $31$ December $2022$

$($RM$)$

$($RM$)$

Capital account

Syasha $110,000$

Harry $70,000$

Hermione $60,000$

Current account

Syasha $30,000$

Harry $15,000$

Hermione $35,000$

Drawings

Syasha $4,000$

Harry $7,000$

Delivery equipment $70,000$

Inventories $40,000$

Motor vehicle $150,000$

Trade receivables $19,000$

Cash at bank $98,000$

Net profit for the year $78,000$

$388,000388,000$

Additional information:

$1.$ The trial balance above has not included depreciation of delivery equipment and motor vehicles for the financial year. The depreciation rate is $10$ percent for delivery equipment and $5$ percent for motor vehicles on a straight$-$line basis.

$2.$ Syasha withdrew RM$4,000$ in September $2022,$ while Harry withdrew RM$4,000$ in August $2022$ and another RM$3,000$ in November $2022.$

Required:

a$)$ Prepare the appropriation account taking into consideration the straight$-$line depreciation of delivery equipment and motor vehicles.

b$)$ Prepare the current account of the partners, updating the information from the Appropriation Accounts.