For distributing profits made during a financial year among partners, which account is debited?

Net income is transferred from the standard Profit & Loss Account into the Profit and Loss Appropriation Account to distribute profits among partners.When profits are distributed to the partners' capital accounts, the entry is:
$$\text{Profit and Loss Appropriation A/c Dr.}$$
$$\text{To Partners’ Capital / Current A/cs}$$
Hence, the Profit and Loss Appropriation Account is debited.