Q. Mannu and Shristhi are partners in a firm sharing profit in the ratio of 3:2. Following is the balance sheet of the firm as on 31st March, 2018:
 

Liabilities	Rs.	Assets	Rs.
Mannu;s Capital Shristhi's Capital	30000 10000	Mannu's Drawings  Shristhi's Drawings  Other Assets	4000 2000 34000
	40000		40000

Profit year ended 31st March. 2018 was Rs. 5,000 which was divided in the agreed ratio, but interest @ 5% p.a on capital and @ 6% pa. on drawings was inadvertently enquired. Adjust interest on drawings on an average basis for 6 months, Give the adjustment entry.