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Knox and Cox are partners in a dental supply firm. From the following list of balances extracted from the books of the firm at December 31 , 1996, prepare: (a) A Trading, Profit \& Loss and Profit \& Loss Appropriation Account for theyear ended December 31, 1996. (b) Show the partners' current account. (c) Draw up a Balance Sheet as at December 31, 1996. (a) Stock at December 31,1996 was $5,385. (b) It is policy to charge depreciation as follows: (i) Land and building are to be written off in equal instalments over the estimated useful life of 50 years. (ii) Motor vehicles are written off at 20% p.a. at cost. (c) The partners have agreed to pay interest on 'capital at 5% p.a. and also to charge interest on drawings at 10% p.a. (d) Cox is to receive a salary of $5,000 in respect of extra duties done. (e) The partners share profits and losses equally. f) Drawings paid by cheque during the year, not included in the Trial Balance were as follows: No entries have been made into the accounts as yet. g) The rent and rates charge of $1,800 is in respect of the period January 1, 1996 to June 30,1997. 7) Motor vehicle expenses accrued - $750