Счаса to prepare PIUILau CUS APPTSlu2020 and Partners' Capital Accounts as on that date.45St MitahadtobeMT13,00,000 which is credited to her account.(ii) 20% of profit to be transferred to General Reserve.(iii) Roli and Moli to get a monthly salary of 75,000 and 37,500 respectively.(iv) Moli is entitled to a fixed commission of 17,500.(V) Interest on Capital @ 12% p.a. and Interest on Drawings @ 10% p.a.(vi) Sharing of profit or loss will be in the ratio of their capital contributions.52antwas 6,13,437. Drawings of Roli and Moli were 1,00,000 and 1,25,000 respectively.Pass necessary Journal entries relating to rent and appropriations out of profits. Prepare Profitand (b) Fixed.Partnership Deed, the partners are entitledRoli and Moli started a partnership business on 1st April, 2019. They contributed * 2,00,000 and* 1,50,000 respectively as their capitals. The terms of the partnership agreement are given below(i) Roli provides her personal office to the firm for business use and charging yearly rentProfit for the year ended 31st March, 2020 before providing rent to Roli and above appropriationLoss Appropriation Account and Parnters' Capital Accounts assuming that capitals are (a) Fluctuating​