According to the Profit and Loss Account, the net profit for the year is Rs. 1,50,000. The total interest on the partner's capital is Rs. 18,000 and the interest on the partner's drawings is Rs. 2,000. The net profit as per the Profit and Loss Appropriation Account will be:

1
Rs. 1,66,000
2
Rs. 1,70,000
3
Rs. 1,30,000
4
Rs. 1,34,000

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