Please solve this!!

Dear student 
PROFIT AND LOSS APPROPRIATION ACCOUNT
DR                                                                                                      CR

PARTICULAR	AMOUNT	PARTICULAR	AMOUNT
To interest on capital  X            750 Y            450	1,200	By profit and loss A/C	44,200
To salary X       2,400 Y       1,800	4,200
To commission X    3,880 Y    3,174	7,054
To capital A/C or current A/C X    19,047.6 Y    12,698.4	31,746
	44,200		44,200

A)   WHEN CAPITAL ARE FLUCTUATING :
PARTNER CAPITAL A/C
DR                                                                                                             CR

PARTICULAR	X	Y	PARTICULAR	X	Y
To Balance C/D	76,077.6	48,122.4	By balance B/D	50,000	30,000
			By interest on capital	750	450
			By salary	2,400	1,800
			By commission	3880	3,174
			By profit and loss appropriation A/C	19,047.6	12,698.4
	76,077.6	48,122.4		76,077.6	48,122.4

B)  WHEN CAPITAL ARE FIXED :
PARTNER CURRENT A/C
DR                                                                                                                   CR

PARTICULAR	X	Y	PARTICULAR	X	Y
To balance C/D	26,077.6	18,122.4	By interest on capital A/C	750	450
			By salary A/C	2400	1800
			By commission A/C	3,880	3,174
			By profit and loss appropriation A/C	19,047.6	12,698.4
	26,077.6	18,122.4		26,077.6	18,122.4

PARTNER CAPITAL A/C
DR                                                                                     CR

PARTICULAR	X	Y	PARTICULAR	X	Y
To balance C/D	50,000	30,000	By balance B/D	50,000	30,000
	50,000	30,000		50,000	30,000

REGARDS