Anna and Thomas are in partnership sharing profits and losses equally. The partnership agreement provides for an annual salary to Anna of £57,000. It also provides for interest on capital of 10 per cent per annum and interest on drawings of 12 per cent per annum.
The following additional information relates to the accounting year ending 30 June 20X9:

The profit for the year shown in the statement of profit or loss for the year ended 30 June 20X9 was £180,000.

Required
Prepare the following accounts:
a. Appropriation account
b. Capital accounts
c. Current accounts

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Opening capital balance Opening current account balance Drawings-1 July 20X8 Drawings-1 October 20X8 Drawings- 1 December 20X8 Drawings- 1 March 20X9 Capital introduced-1 December 20X8 Loan by Anna - 1 December 20X9 (15%) Anna £ 150,000 5,000 10,000 10,000 12,000 5,000 50,000 100,000 Thomas £ 50,000 12,000 10,000 15,000 10,000 8,000