On 31 St December 2014 after the close of the accounts, the capital accounts of Kapil, Rajat and Vishal stood in the books of the firm at Rs. 40,000; Rs. 30,000; and Rs. 20,000 respectively. It was subsequently discovered that interest at 5% p.a. on partnerscapitals at the beginning of the year and interest on drawings of partners were left out of considerations. The interest on drawings amounted to Kapil Rs. 250; RajatRs. 180; Vishal Rs.100. The profit for the year in arriving at the above figures of capitals amounted to Rs. 60,000 and partners drawings had been Kapil Rs, 10.000; Rajat Rs.7, 500 and Vishal Rs.4, 500. The partners shared profit and losses as Kapil one half, Rajat one-third and Vishal one sixth respectively. You are required to give the necessary journal entry to rectify the above omissions: