Kayne and Robert started a partnership on 1st January 2010 with a capital contribution of Rs.2,00,000 and $ 3,00,000 respectively. The partnership deed provided for the following: (i) Profit sharing ratio should be 3:2. (ii) Interest on capitals should be allowed @ 12% per annum. (iii) Kayne to get a salary of $ 2,000 per month and Robert $1,500 per month Profits for the year ending 31st December 2006 before making the above appropriations were $ 2,16,000. Interest on drawings for Kayne amounted to $2,200 and for Robert $ 2,500. Prepare Profit and Loss Appropriation Account.