58. Atul and Gita were partners in a firm sharing profits and losses in the ratio of 3 : 2. Their fixed capitals were ₹4,00,000 and ₹2,00,000 respectively. After the accounts for the year were prepared, it was noticed that interest on capital @ 6% p.a. as provided in the partnership deed, was not credited to the capital accounts of partners before distribution of profits.

Pass the necessary adjusting Journal entry. Show your workings clearly.

(CBSE 2024)