Asha, Disha and Raghav were partners in a firm sharing profits in the ratio of 2:3:1. According to the partnership agreement, Raghav was guaranteed an amount of Rs. 40,000 as his share of profits. The net profit for the year ended 31^st March amounted to Rs. 1,20,000. Prepare Profit and Loss Appropriation Account of the firm for the year ended 31^st March.