पारवतनशाल 1,00,000 Chetan and Ketan are in partnership with capital of 1,50,000 and respectively. For the year ending 31st December, 2023 they made a profit of 66,000 before allowing interest on capital at 10% per annum, interest on drawings at 12% per annum and salary to Chetan at were: Chetan 24,000 and Ketan 1,000 per month. Their drawings during the year 12,000 respectively. Prepare Profit and Loss Appropriation Account and the accounts of the partners as on 31st December, 2023 when (a) the Capital are fixed and (b) the Capital are fluctuating.​