Sona and Jerin started a partnership business on 1st January 2004. Sona contributed Rs. 50,000 and Jerin Rs. 25,000 as capital. They decided to share profits and losses in the ratio of 2:1. Sona was entitled to a salary of Rs. 2000 per month. Partners are entitled to interest on their capitals at 5% per annum. The drawings of Sona and Jerin during the year are Rs. 9,000 and Rs. 6,000 respectively. The profit of the firm after making all the adjustment was Rs. 15,000. Prepare the capital accounts of the partners under fluctuating capital method.