X and Y are partners in a firm sharing profits and losses in the ratio of 2 : 1. Their fixed capitals are Rs.5,00,000 and Rs.3,00,000 respectively. Interest on capital is allowed @9% p.a. while interest on drawingsis charged @12% p.a. X is allowed a salary of Rs.4,000 per month. Interest on Y’s loan of Rs.2,00,000 is to be provided @6% p.a. During the year ended 31stMarch,2019, X’s drawings were Rs.60,000 and Y’s drawings were Rs.72,000. 5% of the Net Profit is to be transferred to General Reserve. Incomplete Profit and Loss Appropriation Account for the year ended 31stMarch,2019 prepared by the firm is given below :

Complete the Profit and Loss Appropriation A/c of X and Y for the year ended 31stMarch,2019.