P, Q and R are in a partnership and as at 1st April, 2018 their respective capitals were: rs 40,000, rs 30,000 and rs 30,000. Q is entitled to a salary of rs 6,000 and R rs 4,000 p.a. payable before division of profits. Interest is allowed on capital @ 5% p.a. and is not charged on drawings. Of the divisible profits, P is entitled to 50% of the first rs 10,000, Q to 30% and R to 20%, rest of the profit are shared equally. Profits for the year ended 31st March, 2019, after debiting partners' salaries but before charging interest on capital was rs 21,000 and the partners had drawn rs 10,000 each on account of salaries, interest and profit.

Prepare Profit and Loss Appropriation Account for the year ended 31st March, 2019 showing the distribution of profit and the Capital Accounts of the partners.     (5 marks)