1. salary to z has not been debited to profit and loss appropriation accounts because profit of Rs. 4,00,000 is given after adjusting the Z ,S salary.
2.calculation of interest on capital
3. Calcuation of profit share of each parther
Divisible of profit after interest on capital = Rs.4,00,000 -1,25,000 = 2,75,000
profit sharing ratio = 2:2:1