Raja and Sam were partners in a firm sharing profits in the ratio of their capitals contributed on commencement of business which were RO. 80,000 and RO. 60.000 respectively. The firm stared business on April 1. 2001. According to the partnership agreement interest on capital and drawings are 12% and 10% p.a. respectively. Raja and Sam are to get a monthly salary of RO. 2.000 and RO. 3.000 respectively. The profits for year ended March 31, 2002 before making above appropriation was RO. 100,300, The drawings of Raja and Sam were RO. 40,000 and RO. 50,000, respectively, Interest on drawings amounted to RO. 2.000 for Raja and RO 2.500 for Sam. Prepare Profit and Loss Appropriation Account and partners' capital accounts assuming that their capitals are fluctuating.