76. A, B and C were in partnership sharing profits and losses in the ratio of 4 : 2 :1. It was agreed that C’s share in profit for a year would not be less than ₹75,000. Profit for the year ended 31st March, 2025 is ₹3,15,000. You are required to show the appropriation among the partners. Profit & Loss Appropriation Account is not required.