Partnership Appropriation Account Shows Essential Profit Division Steps:

• Identify the purpose: The appropriation account distributes net profit after P&L deductions.
• Note partner details: X and Z are partners with no mentioned deed provisions for extras like interest or salaries.
• Recall standard contents: Optional items (e.g., interest on capital, salaries) appear only if agreed; profit sharing is always included.
• Conclude selection: Without specifics, only profit division (item 3) is shown.

Why D is correct:

• Per accounting standards, the appropriation account mandates showing residual profit division in the profit-sharing ratio, regardless of other terms.

Why the others are wrong:

• A includes 1 and 2, optional items not guaranteed without deed details.
• B includes 1 with 3, but 1 (likely an optional adjustment) isn't always present.
• C omits 3, the core required element for partner profit allocation.

Final answer: D