how to prepare this

Dear Student,

                            PROFIT AND LOSS APPROPRIATION ACCOUNT
                                      for the year ended 31^st March 2017
Dr.                                                                                                                                Cr.

Particulars	Amount in Rs.	Particulars	Amount in Rs.
To B's Salary	2500	By Profit & Loss a/c	14250
To Interest on Capital		(Net profit b/d)
A                    3000
B                    1800	4800
To Profit transferred to:
A's capital a/c   4170
B's capital a/c   2780	6950
	14250		14250

Working Notes:

$$\begin{gathered} Profit after charging B\text{'}s salary = Rs. 12500 \\ B\text{'}s salary = Rs. 2500 \\ Profit before charging B\text{'}s Salary = Net profit = 12500 + 2500 = Rs. 15000 \\ Manager\text{'}s commission on profit = 5\% of Rs. 15000 = \frac{5}{100}\times 15000 = Rs. Rs. 750 \\ Net profit transferred to Profit and Loss Appropriation a/c = 15000 - 750 = Rs. 14250 \\ Interest on Capital: \\ A\text{'}s Interest on Capital = 50000 \times \frac{6}{100} = Rs. 3000 \\ B\text{'}s Interest on Capital = 30000 \times \frac{6}{100} = Rs. 1800 \\ Profit Distribution : \\ A\text{'}s share of profit = 6950\times \frac{3}{5} = Rs. 4170 \\ B\text{'}s share of profit = 6950\times \frac{2}{5} = Rs. 2780 \end{gathered}$$

Regards