10. Nirmal and Pawan are partners sharing profits in the ratio of 3: 2. The firm had given loan to Pawan of ₹5,00,000 on 1st April, 2024. Interest was to be charged @10 % p.a. The firm took loan of ₹2,00,000 from Nirmal on 1st December, 2024. Before giving effect to the above, the firm incurred a loss of ₹10,000 for the year ended 31st March, 2025. Determine the amount to be transferred to Profit & Loss Appropriation Account.