Which of the following are charges against profits?(A) Rent paid to partners(B) Interest on loan, paid to partners(C) Interest on Capital(D) Manager's commissionChoose the correct answer from the options given below:

Let's distinguish between charges and appropriations:Charge against profit: Expenses that must be paid regardless of whether the firm makes a profit or a loss. These are debited to the standard Profit and Loss Account. Examples include Rent paid to partners (A), Interest on a partner's loan (B), and Manager's commission (D).Appropriation of profit: Distribution of profits to partners after ensuring positive net gains. Example includes Interest on Capital (C).Therefore, (A), (B), and (D) are charges against profits.