9. Akhil and Bimal are partners sharing profits in the ratio of 3 :2. Akhil gave loan to the firm of ₹1,00,000 on 1st January, 2025. On the same date, the firm gave loan to Bimal of ₹1,00,000. They do not have an agreement as to interest.

Akhil had also given his personal property for firm’s godown at a monthly rent of ₹5,000.

Firm earned profit of ₹1,03,000 (before above adjustments) for the year ended 31st March, 2025. Show the distribution of profit for the year.