K and P were partners in a firm sharing profits in 4:3 ratio . their capitals on 1st april, 2009 were: K rs.80000 and P rs.60000. the partnership deed provided as follows: (i) interest on capital and drawings will be allowed and charged @12% p.a. and 10% p.a. respectively. (ii)K and P will entitled to get monthly salary of rs.2000 AND RS. 3000 respectively. The profits for the year ended 31st march, 2010 were rs. 100300. the drawings of K and P were rs. 40000 and rs. 50000 respectively. interst on K'sdrawing was rs. 2000 and on P'sdrawings rs.2500. Prepare Profit and Loss Appropriation A/c of K and P for the year ended 31st march, 2010 assuming that the capitals of partners were fluctuating.