Amit and Sumit are partners with a capital of Rs.2,00,000 and Rs.1,50,000 respectively. The net profit for the year endings 31st March, 2020 amounted to Rs. 2,51,750 before considering the followings: (i) Amit advanced loan to the firm amounting 1,00,000 on 1st April, 2019. (ii) Interest on capital be allowed @5% p.a. (iii) Interest on drawing be allowed @ 5% p.a. Drawings of Amit was Rs. 40,000 and of Sumit was Rs.30,000. (iv) Amit was allowed commission @2% on sales which was 15,00,000 while Sumit was allowed commission @ 10% on distributable profit before charging his commission but after charging Amit's commission. (v) It was also decided to keep 10% of divisible profit to Reserve Account. Prepare Profit and Loss Appropriation Account.