Mannu and Shristhi are partners in a firm sharing profit in the ratio of 3 : 2. Following information is of the firm as on 31st March 2019:

LiabilitiesAmount (Rs.)AssetsAmount (Rs.)
Mannu’s Capital      (30,000) Drawings:
Shristhi’s Capital (10,000)40,000Mannu  (4,000)
 Shresthi (2,000)6,000
 Other Assets34,000
Total40,000 Total40,000

Profit for the year ended 31st March, 2019 was Rs. 5,000 which was divided in the agreed ratio, but interest @ 5% p.a. on capital and @ 6% p.a. on drawings was inadvertently omitted. Adjust interest on drawings on an average basis for 6 months. Give the adjustment entry.


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