80. Atul, Bipul and Charu are partners sharing profits equally. Bipul is guaranteed minimum profit of ₹2,00,000 per annum. Salary is payable to Bipul of ₹10,000 per month. Net Profit for the year ended 31st March, 2025 is ₹6,60,000.

Prepare Profit & Loss Appropriation Account for the year.