19. X, Y and Z are partners with fixed capitals of 71,50,000, 31,20,000 and 1,00,000 respectively. The Balance of current accounts on 1st April, 2015 were X 8,000 (Cr.); Y 33,000 (Cr.) and Z $2,000 (Dr.). X advanced 320,000 on October 1, 2015. The partnership deed provided for the following: (a) Interest on Capital at 5% p.a. (6) Interest on drawings at 6% p.a. Each partner drew 10,000 on October 1, 2015. (c) 20,000 is to be transferred to a Reserve Account. (d) Profit and Loss to be shared in the proportion of 3 : 2 : 1 upto 360,000 and above 360,000 equally. Net profit of the firm for the year ended 31st March, 2016 before above adjustments was 1,15,400. From the above information, prepare Profit and Loss Appropriation Account, Capital and Current Accounts of the partners