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11. A, B and C were partners in a firm having capitals of 360,000; 360,000 and 80,000 respectively. Their Current Account balances were A : 310,000; B : *5,000 and C: $2,000 (Dr.). According to the partnership deed 10% of the profit is to be transferred to General Reserve and the partners were entitled to interest on capital @ 5% p.a. C being the working partner was also entitled to a salary of 12,000 p.a. The profits were to be divided as follows: (a) The first 520,000 in proportion to their capitals. (b) Next 30,000 in the ratio of 5: 3:2. (c) Remaining profits to be shared equally. The firm made a profit of 1,80,000 for the year ended 31st March, 2014 before charging any of the above items. Prepare the Profit & Loss Appropriation Account and pass necessary journal entry for apportionment of profit