x and y are partners with capital of 2 lakh and 1,60,000 respectively and there profit share in ratio 2:1 interest on capital are agreed 10% per annum y is to be allowed as annual salary of 12,000 the profit of the year 2006 amounted to 1,00000 manager is entitled in commission of 10% of the profit .
prepare the profit and loss appropriation account and partner account
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