84. Anand, Ridhi, and Shyam were partners in a firm sharing profits and losses in the ratio of 2:2:1.  Their fixed capitals were ₹1,00,000, ₹60,000, and ₹40,000 respectively. For the year ended 31st March, 2023. interest on capital was credited to their capital accounts @9 % p.a. instead of 7% p.a. Pass the necessary adjusting Journal entry.

(CBSE 2024)