Exercise on profit and loss appropriation account

Ali, Carine and Vera set up a partnership firm on January 1, 2011. They contributed 50,000 frs,
40,000 frs and 30,000 frs respectively as their capitals and decided to share profits in the ratio of
3:2:1. The partnership deed provided that Ali is to be paid a salary of 1,000 per month and
Carine a commission of 5,000 frs. It also provided that interest on capital be allowed @ 6% p.a.
The drawings for the year were: Ali 6,000 frs, Carine 4,000 frs and Vera 2,000 frs. Interest on
drawings 270 frs on Ali's drawings, 180 frs on Carine's drawings and 90 frs on Vera's drawings.
The net amount of profit as per the profit and loss account for the year ended 2011 was 35,660
frs.
Required: You are required to prepare the profit and loss appropriation account and the partners'
capital accounts as at 30 December 2011.