Parul and Rajul were partners in a firm, in the ratio of 5 : 3. The balance in their fixed capital accounts on 1st April, 2023 were: Parul ₹6,00,000  and Rajul ₹8,00,000. The partnership deed provided for allowing interest on capital at 12% per annum. The net profit of the firm for the year ended 31st March, 2024 was ₹1,26,000.

Prepare Profit and Loss Appropriation Account for the year ended 31st March, 2024. Show your working clearly.