25. Naresh and Sukesh are partners with capitals of ₹3,00,000 each as on 31st March, 2025. Naresh has withdrawn ₹50,000 against capital on 1st October, 2024 and ₹1,00,000 drawings against profit. Sukesh also had drawings of ₹1,00,000.

Interest on capital is to be allowed @ 10% p.a.

Net profit for the year was ₹2,00,000, which is yet to be distributed.

Pass the Journal entries for allowing interest on capital and distribution of profit.