68. Mohan, Vijay and Anil are partners, the balances of their Capital Accounts being ₹30,000, ₹25,000 and ₹20,000 respectively. In arriving at these amounts profit for the year ended 31st March, 2025, ₹24,000 had been credited to partners in their profit-sharing ratio. Their drawings were ₹5,000 (Mohan), ₹4,000 (Vijay) and ₹3,000 (Anil) during the year. Subsequently following omissions were noticed, and were to be rectified.

(a) Interest on Capital @ 10% p.a.

(b) Interest on drawings: Mohan ₹250, Vijay ₹200 and Anil ₹150.

Make necessary corrections through a Journal entry and show your workings clearly.