44. The capital accounts of Tisha and Divya showed credit balances of ₹10,00,000 and ₹7,50,000 respectively after taking into account drawings and net profit of ₹5,00,000. Drawings of the partners during the year ended 31st March, 2025 were:

(i) Tisha withdrew ₹25,000 at the end of each quarter.

(i) Divya’s drawings were:

31st May, 2024 ₹7,20,000

1st November, 2024 ₹17,500

1st February, 2025 ₹12,500

Calculate interest on partners’ capitals @ 10% p.a. and interest on partners’ drawings @ 6% p.a. for the year ended 31st March, 2025.