x1. Interest is to be charged on drawings is 5% per annum. Interest is allowed on capital accounts at the rate of 6% per annum. Marshall is allowed a salary of $15,000 per annum. Required: year A. Prepare the partners' manufacturing, trading, and profit and loss account for the y ended December 31, 2020. (30 Marks) B. Prepare the partners' appropriation account for the year ended December 31, 2020