For Income Statement And Appropriation Acc Please Use 3 Column And Be Specific Please

here are the Income Statement and Appropriation Account in the requested 3-column format with specific details:

a) Prepare The Income Statement For John And Banu For The Year Ended 31 March 2021

$$\begin{array}{|l|l|r|r|} \hline \multicolumn{4}{|c|}{\textbf{John and Banu}} \\ \multicolumn{4}{|c|}{\textbf{Income Statement}} \\ \multicolumn{4}{|c|}{\textbf{For the year ended 31 March 2021}} \\ \hline \textbf{Details} & \textbf{\$} & \textbf{\$} & \textbf{\$} \\ \hline \text{Revenue} & & & 158,000 \\ \text{Less: Cost of Sales} & & & \\ \quad \text{Opening Inventory} & 9,400 & & \\ \quad \text{Add: Purchases} & 69,200 & & \\ \quad \text{Less: Closing Inventory} & (9,200) & & \\ \cline{2-2} \quad \text{Total Cost of Sales} & & (69,400) & \\ \cline{4-4} \text{Gross Profit} & & & 88,600 \\ \text{Add: Other Income} & & & \\ \quad \text{Commission Receivable} & & 4,800 & 4,800 \\ \cline{4-4} \text{Less: Expenses} & & & \\ \quad \text{Rates and Insurance (\$11,250 + \$650)} & 11,900 & & \\ \quad \text{Wages} & 10,475 & & \\ \quad \text{General Expenses} & 9,675 & & \\ \quad \text{Discount Allowed} & 2,000 & & \\ \quad \text{Depreciation on Fittings (\$18,000 \times 15\%)} & 2,700 & & \\ \quad \text{Interest on Loan from John (\$10,000 \times 5\%)} & 500 & & \\ \cline{2-2} \quad \text{Total Expenses} & & (37,250) & (37,250) \\ \cline{4-4} \text{Net Profit for the year} & & & \boxed{\mathbf{56,150}} \\ \hline \end{array}$$

b) Prepare The Appropriation Acc For John And Banu For The Year Ended 31 March 2021

$$\begin{array}{|l|l|r|r|} \hline \multicolumn{4}{|c|}{\textbf{John and Banu}} \\ \multicolumn{4}{|c|}{\textbf{Profit and Loss Appropriation Account}} \\ \multicolumn{4}{|c|}{\textbf{For the year ended 31 March 2021}} \\ \hline \textbf{Details} & \textbf{\$} & \textbf{\$} & \textbf{\$} \\ \hline \text{Net Profit for the year} & & & 56,150 \\ \text{Add: Interest on Drawings} & & & \\ \quad \text{John (\$19,000 \times 6\%)} & 1,140 & & \\ \quad \text{Banu (\$21,000 \times 6\%)} & 1,260 & & \\ \cline{2-2} \quad \text{Total Interest on Drawings} & & 2,400 & 2,400 \\ \cline{4-4} \text{Less: Interest on Capital} & & & \\ \quad \text{John (\$75,000 \times 3\%)} & (2,250) & & \\ \quad \text{Banu (\$50,000 \times 3\%)} & (1,500) & & \\ \cline{2-2} \quad \text{Total Interest on Capital} & & (3,750) & (3,750) \\ \text{Less: Partner's Salary} & & & \\ \quad \text{John's Salary} & (8,500) & (8,500) & (8,500) \\ \cline{4-4} \text{Residual Profit} & & & 46,300 \\ \text{Share of Profit:} & & & \\ \quad \text{John (40\% of \$46,300)} & 18,520 & & \\ \quad \text{Banu (60\% of \$46,300)} & 27,780 & & \\ \cline{2-2} \quad \text{Total Share of Profit} & & 46,300 & 46,300 \\ \cline{4-4} \text{Total Appropriation} & & & \boxed{\mathbf{58,550}} \\ \hline \end{array}$$