Debits in Partnership Appropriation Account Steps:

• Identify the purpose: Appropriation account distributes net profit to partners via specific charges.
• List standard debits: Interest on capital, partners' salaries, and commissions reduce distributable profit.
• Exclude non-appropriation items: Interest on drawings or loans debits partners' accounts directly, not here.
• Match to options: Only item 3 qualifies as a direct debit in appropriation.

Why D is correct:

• Item 3 (e.g., interest on capital) is debited per partnership deed to allocate profits, as defined in accounting standards for partnerships.

Why the others are wrong:

• A includes 1 (e.g., interest on drawings, charged separately to partners).
• B includes 2 (e.g., loan interest, recorded in P&L account).
• C includes 2 and 4 (e.g., 4 as non-appropriation expense like rent).

Not enough information on exact items 1–4, but D aligns with standard debits.

Final answer: D