tion:ACCOUNTANCYA and B are partners sharing profits in the ratio of 3 : 2. with capitals of Rs. 50,000 and Rs. 30,000 respectively. Interest on CAPITAL is agreed @ 6% p.a. B is to be allowed an annual salary of Rs. 2,500. During the year profit prior to interest on capital but after charging B's salary amounted to Rs. 12,500. A provision of 5% of the profits is to be made in respect of Manager's COMMISSION. PREPARE an account showing the allocation of profits and the Partners' Capital Accounts. Profit And Loss Account Particulars Amount Particulars AmountTo Manager;s commission(15000*5/100) 750 By profit before B's Salary(12500+2500) 15000To Net profit T/f toP/L AppropriationAccount 14250 Total 15000 Total 15000 Profit And Loss Appropriation Account Particulars Amount Particulars Amount To Interest on capitalA = 50000*6% = 3000B=30000*6% = 1800 4800 By net profit 14250 B's Salary 2500 To profit T/f toA's Capital A/c = 4170B's Capital A/c = 2780 6950 Total 14250 Total 14250 Partners capital account Particulars A B Particulars A B By bal b/d 50000 30000 By Int on capital 3000 1800 salary 2500 To bal c/d 57170 37080 By P/L Appr A/c 4170 2780 Total 57170 37080 Total 57170 37080 hope it's helpfulplease mark my answer as brainlist pleasethank you