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4 © UCLES 2025 9706/22/F/M/25 Additional information The partners share profits and losses in the ratio Sara:Viraj, 2:1, after providing for the following: 1 Interest is charged on each partner’s drawings at 5% on the total of drawings for the year in excess of $10000. 2 Sara is entitled to a salary of $12000 per annum. (b) Prepare the appropriation account for the year ended 31 December 2024. Appropriation account for the year ended 31 December 2024 ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ............................................................................................................................................. [3] * 0000800000004 * , , ĬÍĊ3⁄4Ġ ́íÈõÏĪÅĊÞú·Ā× ĬéøñÔĠĘýãāċġÅýÃôõĂ ĥåąÕμμÅμÅõμÅÅÕĥĕĥÕ DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN DO NOT WRITE IN THIS MARGIN

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