Explanation:

- Interest on Capital:

- This is recorded in the Profit & Loss Appropriation Account. It represents the interest allowed on the capital contributed by partners.

- Salary to Partner:

- This is also recorded in the Profit & Loss Appropriation Account. It includes salaries payable to partners as part of their profit-sharing arrangement.

- Transfer to Reserve:

- Funds are often appropriated from profits to reserves before the final distribution. This is also reflected in the Profit & Loss Appropriation Account.

- All of the above:

- This option is correct because the Profit & Loss Appropriation Account of a partnership firm deals with all the above entries.