Trial Balance of the partnership as at 2016/03/31 Account name Athula and Mithula Enterprise Debit Credit 2015/04/01 Stock 800 Sales revenue 2000 Property, plant & equipment 1200 Debtors and creditors 300 250 Capital a/c - Athula 1000 - Mithula 800 Current a/c - Athula 50 - Mithula 10 Purchases 1400 Drawings - Athula 100 Advertising 20 Building rent 40 Electricity 110 Salaries & wages 180 Other income 140 Salaries - Athula 50 - Mithula 40 Loan a/c - Mithula 150 Property, plant. Provision for depreciation (2015.04.01) 60 Provision for doubtful debts (2015.04/01) 50 Cash & cash equivalents 250 4500 4500The additional information below is relevant to both businesses. 01. The cost of the stock as at 2016/03/31 was Rs.70,000 while its realizable value on that day was Rs.50,000. 02. Accrued expenses on 2016/03/31 was Electricity Rs.10,000 Prepaid building rent on 2016/03/31 was Rs.5,000 03. Write off Rs. 50,000 as bad debts and make a provision for bad debts of 10% of the remainder. 04. Partners' drawings as follows has not been recorded: Athula - Rs. 10,000 Mithula - Rs.20,000 05. Athula has paid a electricity bill for Rs.30,000 ' amount have to be reimbursed. 06. The terms of the partnership agreement includes: 1. 10% annual interest is payable on the Capital 2. Payment of Rs.60,000 per annum as salary for each partner 3. Payment of 10% interest per annum on loans (2) Preparing Current ale and Capital a/c from given business information. (3) Presenting through examples how the balances in the equity accounts will be shown in the Statement of Financial Position