67. On 31st March, 2025, after the closing of the accounts, Capital Accounts of P, Q and R were ₹40,000,  ₹30,000 and ₹20,000 respectively. Subsequently, it was noticed that interest on capital @ 5% was not allowed. Profit for the year ended 31st March, 2025 was ₹60,000 and the partners’ drawings had been P: ₹10,000, Q: ₹7,500 and R: ₹4,500.  Profit-sharing ratio of P, Q and R is 3:2:1. 

Pass necessary adjustment entry.