Shiv Hari entered into Partnership on 1st April ,2015 ,Contributing Rs 500,000 Rs 2,00,000 respectively. Hari also introduced Rs 1,00,000 as additional capital on 1st July ,2015.They agreed to share Profits and Losses in the ratio of 3 2. Following information is Provided regarding the Partnership (i) Shiv Hari each are allowed a Salary of Rs 5000 per Quarter . (ii) Interest is to be allowed on Capitals @ 8+ P.A. and Charged on Drawings at 10+ P.A. Drawings of Shiv Hari during the year were Rs 12,000 and Rs 10,000 respectively. Profit as 31st March ,2016 before the above mentioned adjustments was Rs 1,96,000. Prepare (i) Necessary Journal Entries relating to appropriation of Profits. (ii) Profit Loss Appropriation A+C , and (iii) Partner’s Capital A+C.