Treatment of point (e) would be
B's Capital A/c Dr. 132,500
To Investment A/c. 132,500
It means, it will reduce the investment from asset side and would be debited in B's Capital A/c.
Interest on B's loan is not taking by firm because firm generally not take interest on loan from partner. But,if firm takes loan from any partner, firm must pay, unless otherwise stated, 6% p.a interest.
