17. A and B are partners sharing profits and losses in the ratio of 2 : 1. A is a non-working partner and has contributed 312,00,000 as his capital. B is a working partner. The partnership deed provides for interest on capital @ 10% p.a. and salary of 37,500 per month to the working partner. The net profit for the year ended 31st March, 2016 before providing for interest on capital and salary amounted to 370,000. You are required to show the distribution of profit