Question
The partnership agreement between Maneesh and Girish provides that:
i. Profits will be shared equally;
ii. Maneesh will be allowed a salary of ₹400 p.m;
iii. Girish who manages the sales department will be allowed a commission equal to 10% of the net profits, after allowing Maneesh's salary;
iv. 7% interest will be allowed on partner's fixed capital;
v. 5% interest will be charged on partner's annual drawings;
vi. The fixed capitals of Maneesh and Girish are ₹1,00,000 and ₹80,000, respectively. Their annual drawings were ₹16,000 and ₹14,000, respectively. The net profit for the year ending March 31, 2015, amounted to ₹40,000.
Prepare firm's Profit and Loss Appropriation Account.

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