Experts can you tell me the answer of this 
When Interest on Partner’s Capital is transferred to the Profit and Loss Appropriation
Account, the following journal entry is passed:

a. Interest on Capital A/c Dr.
To Partner’s Capital A/c

b. Profit and Loss Appropriation A/c Dr.
To Interest on Capital A/c

c. Interest on Capital A/c Dr.
To Profit and Loss Appropriation A/c

d. None of these