Prem and Manoj are partners in a firm sharing profits in the ratio of 3 : 2. The Partnership Deed provided that Prem was to be paid salary of 2,500 per month and Manoj was to ger a commission of 10,000 per year. Interest on capital was to be allowed @ 5% p.a. and interest on drawings was to be charged @ 6% p.a. Interest on Prem's drawings was 1,250 and on Manoj's drawings was 425. Interest on Capitals of the partners were 10,000 and 7,500 respectively. The firm earned a profit of 90,575 for the year ended 31st March, 2018.

Prepare Profit and Loss Appropriation Account of the firm.