P, Q and R were partners with fixed capital of ₹40,000, ₹32,000 and ₹24,000. After distributing the profit of ₹48,000 for the year ended 31st March 2022 in their agreed ratio of 3 : 1 : 1, it was observed that: 

(1) Interest on capital was provided at 10% p.a. instead of 8% p.a. 

(2) Salary of ₹12,000 was credited to P instead of Q. 

You are required to pass a single journal entry in the beginning of the next year to rectify the above omissions. 

Marks-3, CBSE:2023-24/Sample/Q-18*