X y and z are partner in a firm. The balance their capital amount as on 1-4 -2014 were rs. 200000 ,100000 and 60000 respectively. They share profit equally. Interest on capital is allowed at 12% p.a. on 1-10-2011 the partner decided their capital should be 100000 0 each . The necessary adjustments in the capital are to be made by introducing or withdrawing cash. X was also entitled to salary of 5000 p.a . Profit for the year ended on 31-3-2012 before charging interest on capital amount to 100000 you are required to prepare profit and loss appropriation account and showing the distribution of profit among the partner.