Plz solve this question.

Dear Student,
 

Profit and Loss Appropriation Account for the year ended 31 march 2019
Dr.						Cr.
Particulars			Amount Rs	Particulars		Amount Rs
Interest on Capital A/c:				Profit and Loss A/c		68,460
Sajal		2,500		Interest on Drawings A/c:
Kajal		2,000	4,500	Sajal	300
				Kajal	240	540
Reserve Fund(64,500 $\times$10%)			6,450
Profit transferred to:
Sajal’s Capital A/c	38,700
Kajal’s Capital A/c	19,350		58,050
			69,000			69,000

Calculation of divisible profit 68460+540-4500=64500  

Partners Capital A/c’
Particulars	Sajal	Kajal	Particulars	Sajal	Kajal
Drawings	10,000	8,000	Balance b/d	50,000	40,000
Interest on drawings	300	240	Interest on capital	2,500	2,000
Balance c/d	80,900	53,110	P&l Appropriation A/c	38,700	19,350
	91,200	61,350		91,200	61,350

Regards