According to Profit and Loss Account, the net profit for the year is ₹4,20,000. Salary of a
partner is ₹5,000 per month and the commission of another partner is ₹10,000. The interest
on drawings of partners is ₹4,000. The net profit as per Profit and Loss Appropriation
Account will be :
(A) ₹3,54,000
(B) ₹3,46,000
(C) ₹4,09,000
(D) ₹4,01,000