47. Amit and Vijay started a partnership business on 1st April, 2024. Capital invested by then were ₹2,00,000 and ₹1,50,000 respectively The Partnership Deed provided as follows:

(a) Interest on capital be allowed a 10% pa.

(b) Amit is to get salary of ₹2,000 per month and Vijay ₹3,000 per month

(c) Profits are to be shared in the ratio of 3:2

Net Profit for the year ended 31st March, 2025 was ₹2,16,000. Interest charged on drawings was ₹2,250 for Amit and ₹2,500 for Vijay

Prepare Profit & Loss Appropriation Account.