20. Amit and Sumit entered into partnership on 1st April, 2024 and invested ₹1,50,000 and ₹2,50,000 respectively as capitals. The Partnership Deed provided for interest on capitals @ 10% p.a. It also provided that Capital Accounts shall be maintained following Fixed Capital Accounts Method. The firm earned net profit of ₹1,00,000 for the year ended 31st March, 2025.

Pass the Journal entry for allowing interest on capital.