Aman, Raj and Suresh were partners in a firm sharing profits and losses in the ratio of 5: 3: 8. Suresh was guaranteed a minimum profit of 5,00,000 per year. Any deficiency on this account was to be borne by Aman and Raj equally. The net profit of the firm for the year ended 31st March was 8,00,000. Prepare Profit & Loss Appropriation Account of Aman, Raj and Suresh for the year ended 31st March.