A B C D ARE PARTNERS SHARING PROFITS AND LOSSES IN THE RATIO OF 4;3:3:2. THE FIXED CAPITALS ON 31 ST MARCH 2010 WERE RS 60 000 , 90 000 , 1 20 000 AND 90 000,AFTER THE PREPARING THE FINAL ACCOUNTS FOR THE YEAR ENDED MARCH 2010 IT WAS DISCOVERED THAT INTEREST ON CAPITAL AT 12 % P. A. WAS NOT ALLOWED AND INTERST ON DRAWINGS AMOUNTED TO RS 2000 RS2500 RS 1 500 AND RS1000 RESPECTIVELY WAS ALSO NOT CHARGED ..PASS NECCESSARYJOURNAL ENTRIES