For distribution of profits among the partners, the following account is debited to allocate profits to the partners:

Net profits are transferred from the Profit and Loss Account to the Profit and Loss Appropriation Account. For distribution of profits (like interest on capital, salary, or divisible profit share), the entry is:
$$\text{Profit and Loss Appropriation A/c}\text{Dr.}$$
$$\text{To Partners’ Capital/Current A/cs}$$