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7. A and B are partners sharing profits in the ratio of 3 : 2, with Capitals of 5,00,000 and 33,00,000 respectively. Interest on Capital is agreed @ 6% p.a. B is to be allowed an annual salary of 60,000. During the year 2013-14, the profits prior to the calculation of interest on capital but after charging B's salary amounted to 31,80,000. A provision of 5% of the profit is to be made in respect of commission to the Manager. Prepare Profit and Loss Appropriation account showing the distribution of profit and the partner's capital accounts for the year ending March 31, 2014