A and B are partners sharing profits in the ratio of 2: 3. On 1st January 2001, they admitted C into the firm for a sixth share of profits with a guaranteed minimum of Rs. 25000. A & B continue to share profits as before but agrees to suffer any excess over 1/6 of profit going to C equally. The profits of the firm for the year was Rs. 75,000. Prepare Profit and Loss appropriation account.