The information given below was extracted from the accounting records of TomKat Traders, a partnership business with Tom and Kat as partners.

Extract from the ledger of TomKat Traders on $28$ February $2023$

R

Capital: Tom

$300000$

Capital: Kat

$200000$

Current account: Tom $(01$ March $2021)$

$10000$

Current account: Kat $(01$ March $2021)$

$6000$

Drawings: Tom

$120000$

Drawings: Kat

$130000$

The following must be taken into account:

$1.$

The net profit according to profit and loss account amounted to R$400000.$

$2.$

The partners are entitled to the following monthly salaries until $30$ November $2021$:

Tom R$8000$

Kat R$9000$

$3.$

The partners are entitled to interest on their capital contributions at a rate of $12\%$ per annum for the first six months of the financial year. Thereafter the interest rate increases to $15\%$ per annum. Note: Tom increased his capital by R$100000$ on $01$ September $2021$ and the entry for this has been made.

$4.$

Tom is entitled to a special bonus equal to $5\%$ of the net profit before any of the above appropriations.

$5.$

The remaining profit or shortfall must be shared between Tom and Kat in the ratio $3$:$2$ respectively.

Required:

Prepare he following accounts in the general ledger to reflect all the relevant entries on $28$ February $2022$:

$3\mathrm{.}1$ Current account: Tom $(10)$

$3\mathrm{.}2.$ Appropriation account