75. Capitals of Kajal, Neerav and Alisha as on 31st March, 2025 were ₹90,000, ₹3,30,000 and ₹6,60,000 respectively. Profit of ₹1,80,000 for the year ended 31st March, 2025 was distributed in the ratio of 4:1:1 after allowing Interest on Capital @ 10% p.a. During the year, each partner withdrew ₹3,60,000.

The Partnership Deed was silent as to profit sharing ratio but provided for interest on capital @ 12% p.a.

Pass the necessary adjustment entry showing the working clearly.