61. Ram, Shyam and Mohan were partners in a firm sharing profits and losses in the ratio of 2: 1:2. Their capitals were fixed at ₹3,00,000, ₹1,00,000, ₹2,00,000. For the year ended 31st March, 2025, interest on capital was credited to them @ 9% instead of 10% p.a. Profit for the year before charging interest was ₹2,50,000.

Show your working notes and pass the necessary adjustment entry.