The partners A, B and C runs a partnership firm M/s. Raga LLC with their capitals of OMR 112,000; rtnership Deed of the business contains PaOMR 67,200 and OMR 56,000 respectively on 1.1.2019. several clauses, which discloses the following information about the partnership arrangement. The firm has to pay Interest on Capital for the partners capital @ 5.5 % p.a. and has to receive rom the partners @ 2.5 % p.a. Profit and Losses to be shared Up to OMR Interest on Drawings f 12,600 in the ratio of 4:3:2 and Above OMR 12,600 equally. The net profit of the firm for the year 0 ended 31st December 2019 amounts to OMR 77,700. Partner A has to get a salary @ OMR 84 per month, B and C have to get 10% commission each on the net profit and the Bonus to be paid A OMR 6,720: B OMR 4,480 and C -to A and C @ OMR 700 each. Drawings of the partners are OMR 2,800. a. Prepare Profit and Loss Appropriation Account and (2.5 Marks) b. Capital Accounts of the partners assuming a. Capitals are fixed and b. Capitals are fluctuating.