Read the following information to answer.
Arun and Ram are partners in a restaurant business sharing profits and losses in capital ratio. Their fixed capital from the beginning of the firm was ₹200000 and ₹150000 respectively.
The profit for the year ended 31 March 2022 before the appropriation of Salary and Interest on Capital was ₹2,20,000. Ram is allowed a salary of ₹ 2,000 per quarter and interest on capital @ 10% p.a.
Due to the further expansion of the business, they decided to enter Sanjeev as a new partner for 1/5 share in profits. It was agreed that Sanjeev will bring ₹100000 as capital and ₹50,000 as his share of Goodwill. It was decided that he will give ₹100000 as loan to the firm for 3 years.

The amount of salary to be shown in the Dr. side of P & L Appropriation A/C will be:

₹8000

Salary to Ram = 2000 X 4(quarters) = 8000