X, Y and Z are in partnership with capital of 1,20,000 ( Credit) ,? 1,00,000 ( Credit) and? 8,000 ( Debit) respectively on April 1 , 2017. The partnership deed provides for the followings ----

7 ?? % of net profit to be transferred to General Reserve.

Partners are allowed interest on capital @ 5% p.a. and are to be charged interest on drawings @ 6 % p.a.

Z is entitled to a salary of? 7,000 p.a..

X is entitled to a remuneration of 10% of the net profit before making any appropriation.

Y is also entitled to a commission of 8 % of the net profit before charging interest on drawings but after making all appropriations including commission.

During the year X withdrew 1,000 at the beginning of every month , Y 1,000 in the middle of every month and Z? 1,000 at the end of every month.?
On 1st October, 2017, Z granted a loan of ? 6,00,000 to the firm.
The manager is entitled to a salary of 1,000 p.m. and a commission of 10% of net profit after charging his salary and commission.
The net profit of the firm for the year ended on March 31, 2018 before providing for any of the above adjustments was 1,62,000.
Prepare Profit and Loss Appropriation A/C for the year ended on March 31, 2018? and capital Accounts.