Accounting 9706 · AS & A Level · Preparation of financial statements

Preparation of financial statements — practice question

Arnold runs a partnership with Bradley. The financial year closes on 31 December. Under one clause of their partnership agreement, drawings attract interest each month at $5\%$ per annum. During the year, Arnold withdrew the following amounts on these dates. 31 March: $\$6\,000$ 30 June: $\$10\,000$ 30 September: $\$12\,000$ 31 December: $\$8\,000$ How should the partnership's appropriation account deal with the interest on drawings?

  • A$\$625$ added to profit for the year
  • B$\$625$ deducted from profit for the year
  • C$\$775$ added to profit for the year
  • D$\$775$ deducted from profit for the year

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