Concept:A partnership appropriation account records only items relating to the distribution of profit among partners.
Explanation:The appropriation account starts with net profit for the year.
Interest on capital is allowed to partners as a charge against profit.
Interest on drawings is charged to partners and added back to profit.
The remaining profit is then shared among partners in the agreed ratio, so share of profit is included.
Thus, interest on capital, interest on drawings, and share of profit all appear in the appropriation account.
Partners' drawings are not a distribution of profit.
Drawings are personal withdrawals and are recorded in the partners' current or capital accounts.
Hence, partners' drawings are not recorded in the appropriation account.
Answer:B. partners drawings