The balances extracted from the books of Tom \& Jerry are shown below: The partners have agreed that: - Profit and losses are to be shared equally. - Interest on Drawings is at 3% per year. - Interest on Capital is at 5% per year. Required: a. Prepare the Profit and Loss Appropriation Account for the year ending 31 December 2022. (9 marks) b. The Partners' Current Account for the year 2022. (6 marks)