Yoong, Kua and Chia were partners sharing profits and losses in the ratio 2:2:1 respectively. Yoong was entitied to a [salary of RM500 per month]. Interest on fixed capita] at [ 10%] o be credited to Partners' Current accounts: Trial Balance for the nartners at 30 June 2022 was as follows: It was agreed that the partnership be dissolved with effect from 1 July 2022 . 30 July [Premises realised at RM40,00d. Motor vehicles] were taken over by [ Yoong at RM 18,000] [nventory was sold at [RM8,000 A Accounts Receivable] realised at RM14,500] Accounts Payable were In the course of the realisation_Chig was advised that he was insolvent] It was agreed by the other partners that should any loss arise from this it should be divided in the ratio of their last agreed fixed capital. You are required to show the closing entries of the following: a. Profit and Loss Appropriation account for the year ended 30 June 2022 b. Realisation account c. Partners' Current account and Partners' Capital account in columnar form d. Bank account