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A and B are partners with …

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A and B are partners with capital of 30000 and 10000 respectively on 1st April ,2017 . The trading profit (before taking into account the provision of deed ) for the year ended 31st March ,2018 was 12000. Interest on capital is to be allowed at 6%p.a. B is entitled to a salary of 3000 p.a. The drawing of the partners were 3000 and 2000. The interest on drawing for A is 100 and B 50 Assuming that A and B are equal partners ,prepare the profit & Loss Appropriation A/C as on 31st March ,2018 (The capital are fluctuating
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