Arthur Seth has a rice farmer for several years making up his accounts to December 31st each year. On 1st July, Bernice Aku joined the business Details of the partnership were as follows

Capital introduced GHC 5,000 .........................................................GHC 2,500

Profit sharing ratio 2 : 1

Cost of living allowance GHC200 per month .................................GHC200 per month

Risk allowance GHC300 per month ................................................GHC300 per month

Interest on Capital GHC500 per month .........................................GHC250 per month

Management Allowance GHC300 per month ...............................GHC100 per month

These allowances were charged in the accounts in arriving at the following profits:

Year to December 31, 2016 .........................................................GHC30,000

Year to December 31, 2017 .........................................................GHC 45,000

Residual values of assets in use in the business as at 1st January, 2016 were as follows:

Tractors ..........................................................................................................................GHC 5,600

Farm House ..................................................................................................................GHC 12,000

A combined harvester was purchased in March, 2016 at a cost of ......................GHC 80,000.

Required:

Determine the chargeable incomes of the partners for the relevant years.