On 1st January 2006, X&Y entered into partnership contributing Rs. 60,000 and Rs. 40,000 respectively. They agreed to share profits & losses in the ratio of 3 : 2. Y is allowed a salary of Rs. 15,000 per year. Interest on capital is to be allowed at 10% per annum. During the year X withdrew Rs. 9,000 and Y Rs. 8,000 as drawings. The interest on drawings paid by X and Y was Rs.150 and Rs. 130 respectively. Prots as on 31 December, 2006 before the above mentioned adjustments were Rs. 65,000. Show the distribution of Prots by preparing Profit and Loss Appropriation A/c & Prepare Partner’s Capital Accounts.