Ram, shyam & Mohan are partners in a firm sharing profit & losses in the ratio of 2:1:2. Their fixed capitals were Rs. 3,00,000, Rs. 1,00,000 an Rs. 2,00,000 respectively. Interest on capital for the year ending 31st March, 201 was credited to them @ 9% p.a. instead of 10% p.a. The profits for the year before charging interest was Rs. 2,50,000. Prepare necessary adjustment entr