A and B are partners sharing profits in the ratio of 3 : 2 with capitals of 50,000 and 30,000 respectively. Interest on capital is agreed @ 6% p.a. B is to be allowed an annual salary of 2,500. During the year profit prior to interest on capital but after charging B's salary amounted to 12,500. A provision of 5% of the profits is to be made in respect of Manager's Commission