Explanation:

To determine the firm's net profit before any appropriations, consider the following:

- Interest on Capitals:

- A's interest = 6% of Rs3,00,000 = Rs18,000

- B's interest = 6% of Rs2,00,000 = Rs12,000

- Interest on Drawings:(Nothing is specified interest of drawings is calculated for 6 months)

- A's interest = 10% of Rs60,000 x 6/12 = Rs 3,000

- B's interest = 10% of Rs40,000 x 6/12 = Rs 2,000

- Net Profit Apportionment:

- B's share of profit = Rs40,000

- Profit Sharing Calculation:

Since B's share after all adjustments is Rs40,000, calculate total firm’s profit:

Total profit = B's share / B's ratio = Rs40,000 / (1/3) = Rs1,20,000

- Net Profit Before Appropriations:

Net profit = Total profit + Interest on capitals - Interest on drawings

= Rs1,20,000 + (Rs18,000 + Rs12,000) - (Rs3,000 + Rs2,000)

= Rs1,20,000 + Rs30,000 - Rs5,000

= Rs1,45,000