Atul and mithun are partners sharing profit in the ratio 3 ratio 2 balances as on 1st April 2019 were as follows capital account fixed Atul =? 500000 and Mithun =?600000 loan account Atul =3 lacs credit and Mithun =2 lacs debit it was agreed to a allow and charge interest 8% per annum partnership deed provided to allow interest on capital @ 10% per annum interest on drawings was charged 5000 each profit before giving effect to above was 228000 for the year ended 31st March 2020 prepare Profit and Loss appropriation account