Bhanu and Partab are partners sharings profits equally. Their fixed capitals as on 1st April, 2018 are 8,00,000 and  10,00,000 respectively. Their drawings during the year were  50,000  and   1,00,000 respectively. Interest on Capital is a charge and is to be allowed @ 10% p.a. and interest on drawings  is to be charged @ 15% p.a. Net Profit for the year ended 31st    March, 2019 was 1,20,000.

Prepare Profit and Loss Appropriation Account.