The following list of balances as of $31$ December $2020$ has been extracted from the books of Kedai See and Chuan $($KSC$),$ trading in partnership, sharing profits and losses in the proportions $3$:$2$ respectively.

RM

Sales $700,000$

Purchases $350,000$

Sales returns $4,500$

Purchases returns $12,500$

Carriage inwards $3,400$

Carriage outwards $4,800$

Trade receivables $18,000$

Trade Payables $17,000$

Bank $($Dr$)88,400$

Discounts allowed $1,900$

Discounts received $740$

Stationery $7,000$

Rent & rates $20,600$

Light and heating $17,400$

Salaries $72,200$

Telephone expenses $5,800$

Motor vehicle expenses $11,240$

Land $50,000$

Fixtures and fittings at cost $52,000$

Accumulated depreciation of fixtures and fittings $22,400$

Motor vehicles at cost $92,000$

Accumulated depreciation of motor vehicles $50,000$

Provision for doubtful debts $600$

Drawings: See $48,000$

Chuan $22,000$

Current accounts balance at $1$ Jan $2020$:

See$7,200$ Cr

Chuan$4,800$ Cr

Capital accounts balances at $1$ Jan $2020$:

See $66,000$

Chuan $34,000$

Inventory at $1$ Jan $202046,000$

Additional information:

$1)$ Partnership salary: RM$12,000$ to Chuan is yet to be recorded.

$2)$ Inventory at $31$ December $2020$ were valued at cost of RM$64,000.$

$3)$ Telephone expenses accrued as at $31$ December $2020,$ amounted to RM$1,000.$

$4)$ Rent & rates of RM$1,200$ were prepaid as at $31$ December $2020.$

$5)$ Depreciation is provided at the following annual rate on the straight$-$line basis:

Fixtures and fittings $10\%$

Motor vehicles $20\%$

$6)$ The Provision for Doubtful Debts is to be adjusted to $2\%$ of Trade Receivables.

REQUIRED:

a$)$ Prepare KSCs Income Statement for the year ended $31$ December $2020.$

b$)$ Prepare KSCs Appropriation Accounts for the year ended $31$ December $2020.$

c$)$Prepare each partner current accounts as at $31$ December $2020.$

c$)$ Prepare KSCs Statement of Financial Position at $31$ December $2020.$