Shree and Hari were partners in a firm sharing profits and losses in the ratio of $\displaystyle 2$ : 3. Their fixed capitals were ₹ $\displaystyle 4,00,000$ and ₹ $\displaystyle 3,00,000$ respectively. The partnership deed provided that Hari is to be allowed a commission of $\displaystyle 5$% of net profit. The net profit of the firm for the year ended $\displaystyle 3151$; March, $\displaystyle 2025$ was ₹ $\displaystyle 1,00$,000. Pass the following journal entries in the books of the firm : (i) For crediting Hari's commission to his current account. (ii) For transferring the commission to Profit and Loss Appropriation Account.

Books of Shree and Hari Journal Date Particulars L.F. Dr. Cr. Amount Amount (₹) (₹) $\displaystyle 2025$ (i) $\displaystyle 5,000$ Mar.31 Hari’s Commission A/c/ Partner’s Commission A/c Dr. To Hari’s Current A/c $\displaystyle 5,000$ (Hari’s commission credited to his current account) ” (ii) $\displaystyle 5,000$ Profit and Loss Appropriation A/c Dr. To Hari’s Commission A/c/Partner’s Commission A/c $\displaystyle 5,000$ (Hari’s commission transferred to Profit and Loss Appropriation Account)