54. Neeraj and Surya are partners sharing profits and losses in the ratio of 2 : 1 Their capitals are ₹4,00,000 and ₹2,00,000 respectively Neeraj is entitled to interest on capital @ 12% p.a and Surya is entitled to salary of ₹6,000 per month. Proft before providing for interest on capital and partner’s salary for the year ended 31st March, 2025 was ₹50,000. Show the distribution of profits.