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Atul and Mithun are partners sharing profit in ratio 3:2, Balances as on 1st April 2021 were as follows: Capital account (fixed) – Atul – 7500000 and Mithun – 2600000, Loan accounts – Atul – 300000(Cr) and Mithun – 200000(Dr). It was agreed to allow and charge interest @ 8% per annum. Partnership deed provided to allow interest on capital @ 10% per annum interest on drawing was changed 75000 each. Profit before giving effect to above was Rs. 2,28,000 for year ended 31st March 2022. Prepare profit and loss appropriation account.