81. Parul, Prerna and Kaushal are partners sharing profits equally.  Parul is guaranteed minimum annual profit of ₹2,00,000. Kaushal is to get Commission @5% of Net Sales and the commission is determined at ₹50,000. Net Profit for the year ended 31st March, 2025 is ₹2,50,000.

Prepare Profit & Loss Appropriation Account for the year.