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 Rs 1,00,000, Rs 60,000 and Rs 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 entries.

Solution :-

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