On 31st March, 2019, the balance in the capital accounts of Asha, Nisha and Disha after making adjustments for profits and drawings were ₹1,50,000, ₹1,20,000 and ₹90,000 respectively. Subsequently, it was discovered that interest on capital and interest on drawings had been omitted.

The partners were entitled to interest on capital @ 10% p.a. Interest on drawings was also to be charged @ 10% p.a. The drawings during the year were: Asha ₹50,000, Nisha ₹60,000 and Disha ₹30,000. The net profit for the year ending 31st March, 2019 amounted to ₹1,00,000. The profit sharing ratio was 2 : 2 : 1.

Pass the necessary adjustment entry. Also show your workings clearly. 

Marks-4, CBSE:2019-20/Compartment/Q-16*