66. Pranav, Karan and Rahim were partners sharing profits in the ratio of 3:2:1. Their capitals were ₹5,00,000, ₹3,00,000 and ₹2,00,000 respectively as on 1st April, 2024, According to the partnership deed, they were entitled to an interest on capital at 10% p.a. For the year ended 31st March, 2025, profit of ₹78,000 was distributed among the partners without allowing interest on capitals.

Pass the necessary adjusting entry and show the working clearly.