Q8.  On 31st March. 2014, the balances in the Capital Accounts of Esha, Manav and daman after 
making adjustments for profits and drawings were Rs 3,20.000, ​ Rs 2,40.000 and Rs 1,60.000
respectively. Subsequently it was discovered that interest on capital and drawings had been omitted. 
(i) The profit of the year ended 31st March, 2014 was Rs 90,000. 
(ii) During the year, Esha and Manav each withdrew a sum of  Rs 48,000 in equal instalments in the 
middle of every month and Daman withdrew Rs 60,000
(iii) The interest on drawings was to be charged @ 5% p.a. and interest on capital was to be allowed @ 10% 
(it') The profit-sharing ratio among the partners was 3:2:1

Showing your workings clearly, pass the necessary rectifying entry.