X and Y are partners in a firm sharing profits and losses in the ratio of 3 : 2 . On 31st March, 2018 after closing the books of account, their Capital Accounts stood at Rs. 4,80,000 and Rs. 6,00,000 respectively. On 1st May, 2017, X introduced an additional capital of Rs. 1,20,000 and Y withdrew Rs. 60,000 form his capital.On 1st October, 2017, X withdrew Rs. 2,40,000 from his capital and Y introduced Rs. 3,00,000 . Interest on capital is allowed at 6% p.a. Subsequently, it was discovered that interest on capital @ 6% p.a. had been omitted. The profits for the year ended 31st March, 2018 amounted to Rs. 2,40,000 and the partners’ drawings had been: X Rs.1,20,000 and Y Rs. 60,000. Compute the interest on capital if the capitals are (a) fixed, and (b) fluctuating.