A and B are partners sharing profits and losses in the ratio of 3: 1. On 1st April, 2018, their capitals were: A Rs. 50,000 and B Rs. 30,000. During the year ended 31st March, 2019 they earned a net profit of Rs. 50,000. The terms of partnership are: (a) Interest on capital is to allowed @ 6% p.a. (b) A will get a commission @ 2% on turnover. (c) B will get a salary of Rs. 500 per month. (d) B will get commission of 5% on profits after deduction of all expenses including such commission. Partners' drawings for the year were: A Rs. 8,000 and B Rs. 6,000. Turnover for the year was Rs. 3,00,000. After considering the above facts, you are required to prepare Profit and Loss Appropriation Account and Partners' Capital Accounts.