Amit and Vijay started a partnership business on 1st April, 2018. Their capital contributions were rs 2,00,000 and rs 1,50,000 respectively. The Partnership Deed provided as follows:

(a) Interest on capital be allowed @ 10% p.a.

(b) Amit to get a salary of rs 2,000 per month and Vijay rs 3,000 per month.

(c) Profits are to be shared in the ratio of 3 : 2.

Net profit for the year ended 31st March, 2019 was rs 2,16,000. Interest on drawings amounted to rs 2,200 for Amit and rs 2,500 for Vijay.

Prepare Profit and Loss Appropriation Account.    (5 marks)