Suman and Lata were partners in a firm sharing profits and losses in the ratio of 3 : 2. On 1st April, 2023, their capital accounts showed balances of  ₹1,50,000 and  ₹2,00,000, respectively. The partnership deed provided for interest on capital @ 8% p.a. Show the treatment of interest on capital in the following cases if: 

1. 1. The firm earned a profit of ₹14,000 for the year ended  31st March, 2024.  
   2. The firm earned a profit of ₹60,000 for the year ended 31st March, 2024.