14. A and B are partners with capitals of 55,00,000 and 33,00,000 respectively. The profit for the year ended 31st March 2016 was 53,46,000 before allowing interest on partner's loan. Show the distribution of profit after taking the following into consideration: (i) Interest on As Loan of 1,50,000 to the firm provided on 1st April, 2015. (ii) Interest on capital to be allowed @ 5% p.a. (iii) Interest on drawings @ 6% p.a. Drawings were A *60,000 and B 340,000. (iv) B is to be allowed a Commission of 2% om les. Sales for the year were 30,00,000. (v) 10% of the divisible profits is to be kept in a Reserve Account