Complete the sequence where interest on capital has to be provided as per partnership deed, but available profits are not sufficient to provide full amount of Interest on capital.
A. If it is appropriation, calculate interest on capital for all partners at given rate
B. Divide the available amount in the capital ratio among the partners
C. Calculate ratio between capital of partners
D. Consider the partnership deed and decide whether interest on capital is a charge or an appropriation
E. Consider the available profit

Choose the correct answer from the options given below:

D, A, E, C, B

* First of all, the partnership deed is considered and it is seen whether interest on capital is a charge or an appropriation. If it is charge then interest is provided without considering profit or loss and if it is appropriation then profit is considered because interest can not be provided more than profit.
* If it is appropriation then we will calculate interest on capital for all partners at given rate.
* The available profit is considered and Calculate ratio between capital of partners.
* In the last, Divide the available amount in the capital ratio among the partners.