On 1st April, 2015, A and B entered into partnership contributing Rs.60,000 and Rs.45,000 respectively. They agreed to share profits and losses in the ratio of 3: 2. B is allowed a salary of Rs.12,000 per year. Interest on capital is to be allowed @ 10% p.a. During the year, A withdrew Rs.9,000 and Rs.18,000 as drawings. The interest on drawings paid by A and B was Rs.150 and Rs.210 respectively. Profit as at 31st March, 2016 before the above mentioned adjustment was 35,000. Show distribution of profits by preparing Profit and Loss Appropriation Account of the firm. Prepare Partners’ Capital Accounts also.