$4\mathrm{.}2$ Jane and Peter has decided to start a partnership. Capital contributions of R$100000($Jane$)$ and R$200000($Peter$)$ were made towards the new business. It was agreed that available profits will be shares $40\backslash \%($Jane$)$ and $60\backslash \%($Peter$).$ In addition, a salary of R$20000$ will be paid to each partner. Furthermore, $\backslash (10\backslash \%\backslash )$ will be earned on capital each month. During the first of month of business sales of R$300000$ were realised and operating expenses of R$150000$ were incurred $($before partner salaries$).$ REQUIRED: Record the above information in the following accounts Profit and loss Appropriation account Current accounts for each partner