X y z are partner in a firm . The balance their capital amount as on 1-4-2014 were rs. 200000 rs. 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 rs. 100000 each. The necessary adjustments in the capital are to be made by introducing or withdrawing cash. X was also entitled to salary of rs.5000 per annum. Profit for the year ended on 31-3-2012 before charging interest on capital amount to rs. 100000 . You are required to prepare profit and loss appropriation account and showing the distribution of profit among the partner.