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Please do only if u can do in 5 minutes or else let others try 43. A, B and C are partners sharing profits in the ratio of 5: 4:3. Their Capitals on 1st April, 2010 were 50,000, 340,000 and 320,000 respectively. After closing the accounts for the year ended 31st March, 2011 it was found out that according to the partnership agreement interest at 10% p.a. on partner's capitals, a salary of 6,000 per year to B and a salary of 37,000 per year to C was not provided before distribution of profit. It was agreed among the partners to make the adjustment entry at the beginning of the next year rather than to alter the Balance Sheet. Pass the necessary journal entry assuming that capitals are not fixed