X and Y are partners sharing profits and losses in the ratio of 2 : 3 with capitals Rs 2,00,000 and Rs 3,00,000 respectively. On 1st October, 2018, X and Y gave loans of  Rs 80,000 and Rs 40,000 respectively to the firm. Show distribution of profits/losses for the year ended 31st March, 2019 in each of the following alternative cases:   (5 MARKS)

Case 1 : If the profits before interest for the year amounted to Rs 21,000.

Case 2 : If the profits before interest for the year amounted to Rs 3,000.

Case 3 : If the profits before interest for the year amounted to Rs 5,000.

Case 4 : If the loss before interest for the year amounted to Rs 1,400.