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2. Three Chartered Accountants A,B and C entered into a partnership subject to the following terms: (a) That the profit sharing ratio among A,B and C will be 3:2:1 respectively. (b) That the gross fees earned by A,B and C shall be equal to their average gross fees of the preceding 3 years when they were carrying on the profession individually. (c) That C’s share of profit shall not be less than Rs.30,000 p.a. Other information: The net profits for the first year is Rs.1,50,000. Average gross fees of the preceding 3 years: A---Rs.1,20,000; B---Rs.50,000; C-Rs.30,000. Actual gross fees earned during the year: : A---Rs.1,26,000; B---Rs.32,000; C-Rs.30,000. You are required to prepare the Profit and Loss Appropriation Account