On 1 October 2021, Reena and Raman commenced business in partnership with capitals of 3,00,000 and *1,00,000 respectively. The profit for the year ended March 31, 2022 was 1,80,000, before paying rent for her personal building to be used as godown for firm to Reena payable at 5,000 per month. Interest on capital is to be allowed at 6% p.a. The drawings of partners were: Reena withdrew 20,000 on 1 January 2022 and Raman withdrew 2,000 at the end of every month. The interest on drawings to be charged @ 10% p.a. Prepare Profit and Loss Appropriation account showing your workings clearly.