C and D are partners in a firm; C has contributed rs 1,00,000 and D rs 60,000 as capital. Interest in payable @ 6% p.a. and D is entitled to a salary of rs 3,000 per month. In the year ended  31st March, 2019, the profit was rs 80,000 before interest and salary. Divide the amount between C and D.   (5 marks)