Plz explain this entry with accounting rules

Dear Student For 1st entry -Interest on capital is an expense for the business that is why business debit it (debit all the expenses and losses - nominal account) and Partner's capital A/c is credited because they will recieve interest on capital (credit the receiver - personal account). For 2nd entry - Interest on capital to partners is given out from the appropriated profit that is remaining for distributing among the partners , for that we debit P&L appropriation A/c and as we are closing interest on capital a/c , in first entry we debit it and now for closing it we credit interest on capital A/c. Regards