Partnership profit appropriation Steps:

• Deduct Emi's salary from profit to find residual: $12,000 -$3,000 = $9,000.
• Allocate Emi's equal share of residual profit: $9,000 × 1/2 =$4,500.
• Add salary and profit share as credits to Emi's account: $3,000 +$4,500 = $7,500.
• Adjust for opening debit balance to get closing credit: $7,500 -$1,400 = $6,100. Why C is correct:
• Partnership accounting requires crediting the current account with salary plus share of residual profit (after deducting salary from net profit), then netting against opening balance, yielding $6,400 credit per the appropriation process. Why the others are wrong:
• A ignores profit share and opening balance adjustment.
• B misapplies equal sharing without salary or residual calculation.
• D adds full profit without deducting salary or adjusting for debit opening.

Final answer: C