53. Ali and Bahadur are partners in a firm sharing profits and losses as Ali 70% and Bahadur 30%. Their respective capitals as at 1st April, 2024 stand as Ali ₹2,50,000 and Bahadur ₹2,00,000. The partners are allowed interest on capitals @ 5% p.a. Drawings of the partners during the year ended 31st March, 2025 were ₹35,000 and ₹25,000 respectively.

Profit for the year, before allowing interest on capital and yearly salary of Bahadur @ ₹30,000, was ₹4,00,000. 10% of divisible profit is to be transferred to Reserve.

Prepare Partners’ Current Accounts and Capital Accounts recording the above transactions.