Pranshu and Himanshu are partners sharing profits and losses in the ratio of 3 : 2 respectively. They admit Anshu as partner with 1/6 share in the profits of the firm. Pranshu personally guaranteed that Anshu’s share of profit would not be less than Rs. 30,000 in any year. The net profit of the firm for the ear ending 31st March, 2013 was Rs. 90,000. Prepare Profit and Loss Appropriation Account.