Abhi and Sakhi are partners sharing profits and losses in the ratio of 3 : 2. Their capital accounts showed balances of Rs. 1,50,000 and Rs. 2,00,000 respectively on April 01, 2021. Show the calculation of interest on capital for the year ending 31 March, 2022. If the partnership deed provides for interest on capital @ 8% p.a. and the firm earned a profit of Rs. 14,000 during the year. Interest on capital for the partners will be: