51. Amit, Binita and Charu are three partners. On 1st April, 2024, their capitals stood as Amit ₹1,00,000, Binita ₹2,00,000 and Charu ₹3,00,000. It was decided that:

1. they would receive interest on Capitals @5% pa.,
2. Amit would get a salary of ₹10,000 per month 
3. Binita would receive commission @ 5% of net profit after deduction of commission, and
4. 10% of the net profit would be transferred to the General Reserve.

Before the above items were taken into account, profit for the year ended 31st March, 2025 was ₹5,00,000. 

Prepare Proft & Loss Appropriation Account and the Capital Accounts of the Partners.