A and B are partners with a profit sharing ratio of 2 : 1 and capitals of Rs.3,00,000 and Rs.2,00,000 respectively. They are allowed 6% p.a. interest on their capitals and are charged 10% p.a. interest on their drawings. Their drawings during the year were A Rs.60,000 and B Rs.40,000. B's share of net profit and loss appropriation account amounted to Rs.40,000. Net Profit of the firm before any appropriations was :

Options

A. Rs.1,22,000
B. Rs.1,13,000
C. Rs.1,17,000
D. Rs.1,40,000