A, B, C and D are partners sharing profits & Losses in the ratio of 4:3:3:2. Their respective fixed capitals on March 31,2010 were 60,000, 90,000, 1,20,000 and 90,000. After preparing the final accounts for the year ended March 31,2010, it was discovered that interest on capital @ 12% p.a. was not allowed and interest on drawings amounting to 2,000, 2,500, 1,500 and 1,000 respectively was also not charged. Pass the necessary adjustment Journal entry showing your workings clearly.