X and Y are partners sharing profits and losses in the ratio of 2:3 with capitals of ₹ 2,00,000 and ₹ 3,00,000 respectively

X and Y are partners sharing profits and losses in the ratio of 2:3 with capitals of ₹ 2,00,000 and ₹ 3,00,000 respectively. On 1st October 2022, X and Y gave loans of ₹ 80,000 and ₹ 40,000 respectively to the firm. Show distribution of profits/losses for the year ended 31st March 2023 in each of the following alternative cases:

Case 1. If the profit before interest for the year amounted to ₹ 21,000.

Case 2. If the profit before interest for the year amounted to ₹ 3,000.

Case 3. If the profit before interest for the year amounted to ₹ 5,000.

Case 4. If the loss before interest for the year amounted to ₹ 1,400.