The Capital Accounts of A and B stood at Rs.4, 00,000 and Rs.3, 00,000 respectively after necessary adjustments in respect of the drawings and the net profits for the year ended 31st March, 2016. It subsequently ascertained that 5% p.a. interest on capital and drawings was not taken into account in arriving at the net profit. The drawings of the partners had been: A Rs.12,000 drawn at the end of quarter and B – Rs.18,000 drawn at the end of each half year. The profits for the year as adjusted amounted to Rs.2, 00,000. The partners share profits in the ratio of 3:2 You are required to pass Journal entries and show adjusted Capital Accounts of the partners.