16. On 31.3.2020 closing capitals of A and B stood at Rs 200,000 and Rs 300,000. It was found out that IOC at 12% pa was not considered while arriving divisible profits. During the year A had drawn Rs 20,000 and B had drawn Rs 10,000. The net profit of the year Rs 150,000 shared in the ratio of 3:2. Pass necessary adjusting entry.