C and D are partners in a firm; C has contributed Rs. 1,00,000 and D Rs. 60,000 as capital. Interest in payable @ 6% p.a. and D is entitled to a salary of Rs. 3,000 per month. In the year ended 31st March, 2019, the profit was Rs. 80,000 before interest and salary. Divide the amount between C and D.