R and S started business on 1st January 2009). On first January 2012), R had a capital balance of Rs.80000 and S had Rs.60000 as capital. According to partnership deed interest on Capital and drawings are 12% and 10% respectively. R and S are to get Rs.2000 and Rs.3000 as salary per month. The profits for the year ending 31st December 2012) before making the above appropriation was Rs. 100300. Drawings of R and S were Rs.40000 and 50000 respectively. Interest on Drawings amounted to Rs.2000 for R and Rs.2500 for S. Prepare Profit and Loss Appropriation Account and Capital Accounts assuming the Capitals are fluctuating. Profits are shared in the ratio 4:3.