47. A and B are partners sharing profits and losses in the ratio of 3 : 1. On 1st April 2019, their capitals were: A*50,000 and B* 30,000. During the year ended 31st March, 2020, the firm earned a net profit of 50,000. The terms of partnership are: (a) Interest on capital is to be allowed @ 6% p.a. (b) A will get a commission @ 2% on turnover. (c) B will get a salary of 500 per month (d) B will get commission of 5% on profits after deduction of all expenses including such commission. Partners' drawings for the year were: A8,000 and B6,000. Turnover for the year was 3,00,000. After considering the above facts, you are required to prepare Profit and Loss Appropriation as Partners' Capital Accounts