Bat and Ball are partners sharing the profits in the ratio of 2 : 3 with capitals of Rs 1,20,000 and Rs 60,000 respectively. On 1st October, 2018, Bat and Ball gave loans of Rs 2,40,000 and Rs 1,20,000 respectively to the firm. Bat had allowed the firm to use his property for business for a monthly rent of Rs 5,000. The loss for the year ended 31st March, 2019 before rent and interest amounted to Rs 9,000. Show distribution of profit/loss.   (5 MARKS)