account - A and B are partners sharing profit in the ratio of 3:2 with capital of Rs. 800000 and Rs. 600000 respectively. interest on capital is agreed @ 5% p.a. B is to be allowed an annual salary of Rs. 60000 which has not been withdrawn during 2013 - 14, the profit of the year prior to calculation of interest on capital but after charging B's salary amounted to Rs. 240000. a provision of 5% of the profits is to be made in respect of manager's commission . prepare an account showing the appropriation of profit .