Anita, Bimla and Cherry are three partners. On 1st April, 2017, their Capitals stood as: Anita Rs. 1,00,000, Bimla Rs. 2,00,000 and Cherry Rs. 3,00,000. It was decided that:
(a) they would receive interest on Capital @ 5% p.a.
(b) Anita would get a salary of Rs. 5,000 per month.
(c) Bimla would receive commission @ 5% of net profit after deduction of commission, and
(d) 10% of the net divisible profit would be transferred to the General Reserve. Before the above items were taken into account, the profit for the year ended 31st March, 2018 was Rs. 5,00,000. Prepare Profit and Loss Appropriation Account and the Capital Accounts of the partners.