Shreya and Vivek were partners in a firm sharing profit in the ratio 3: 2 .the balance in their capital and current accounts as on 1st April 2017 where is under: capital account Shreya: 300000 and Vivek:200000. Current account Shreya: 100000(cr) and Vivek: 28000(Dr). the partnership deed provide that Shreya was to be paid a salary of 5000 per month where as Vivek was to get a commission of 30000 for the year .interest on capital was to be allowed at 8% per annum .where as interest on drawing was to be charged at 6% per annum .the drawing of Shreya were 3000 at the beginning of each quater while Vivek withdrawal 30,000 and on 1st April 2017. the net profit of the firm for the year before making the above adjustments was 120000. prepare profit and loss appropriation account and partners capital and current account.