Vishal, Puneet and Varun are partners in a firm sharing profit and losses equally. Partners are allowed interest on capital (@8% p.a. and are charged interest on drawing @ 7.5% p.a. Their capitals as on April 1,2009 were Rs. 50,000, Rs. 40,000 and Rs. 20,000 respectively. On 1st July, 2009 they decided that their total capital should be Rs. 1,20,000- and that too in their profit-sharing ratio. The necessary adjustments are made in cash. Vishal draws Rs. 1,000 on the first day of each month and Puneet draws Rs. 1,000 on the last day of each month, while Varun draw Rs. 3,000 at the end of every quarter. Calculate Interest on capital and Interest on drawings.