78. X, Y and Z entered into partnership on 1st October, 2024 to share profits in the ratio of 4:3:3.  X, personally guaranteed that Z’s share of profit after allowing interest on capital @ 10% p.a. would not be less thar ₹80,000 in a year. Capital contributions were: X: ₹3,00,000, Y: ₹2,00,000 and Z: ₹1,50,000. 

Profit for the year ended 31st March, 2025 was ₹1,60,000. Prepare Profit & Loss Appropriation Account.