Read the following hypothetical situation and answer the following question on its basis: Rudra, Dev and Shiv were partners in a firm sharing profits in the ratio of 5 : 3 : 2. Their fixed capitals were ₹ 6,00,000, ₹ 4,00,000, and ₹ 2,00,000, respectively. Besides his capital, Shiv had given a loan of ₹ 75,000 to the firm. Their partnership deed provided for the following: 1. Interest on capital @ 9% p.a. 2. Interest on partner’s drawings @ 12% p.a. 3. Salary to Rudra ₹ 30,000 per month, and to Dev ₹ 40,000 per quarter. 4. Interest on Shiv’s loan @ 9% p.a. During the year, Rudra withdrew ₹ 50,000 at the end of each quarter; Dev withdrew ₹ 50,000 in the beginning of each half year; and Shiv withdrew ₹ 70,000 at the end of each half year. The profit of the firm for the year ended 31-3-2022 before allowing interest on Shiv’s loan was ₹ 7,06,750. How much amount of net profit will be transferred to the Profit and Loss Appropriation A/c?