Q.11 A and B are partners' sharing profits in-proportion of 3.:2 With Capitals of Rs. 40,000 and Rs. 30,000 respectively': Interest On Capital is. agreed at 5% p; a.. B is to be " allowed an annual salary of Rs. 3,000 which. has not : been Withdrawn. During 2007 the profits for the year prior to calculation -1 Interest on Capital. But after chargin B's salary amounted to Rs. 12,000. A provision of 5% of this amount is to be. made in respect of commission to the manager. Prepare an account showing the allocation of profits