A and B partners in the ratio 2 : 3 their capital of 200000 rs and 100000 rs both the partners are allowed interest on capital @ 10% . A is allowed to salary rupees 3000 per quarter. Both the partners are allowed Commission @ 5% each on the net profit after charging IOC,salary and their own Commission. The net profit for the year ended 31 March 2019 is 97000 rs . Prepare profit and loss appropriation account.