Naveen, Qadir and Rajesh were Partners doing an Electronic Goods Business in Uttarakh and. After the accounts of partnership were drawn up and closed, it was discovered that interest on capital has been allowed to Partners @ 6% Per Annum for the years ending 31st March, 2017 and 2018, although there is no provision for interest on capital in the partnership deed. On the other hand, Naveen and Qadir were entitled to a Salary of Rs?3,500 and Rs?4,000 Per Quarter respectively, which has not been taken into consideration. Their respective Fixed Capitals were Rs?4,00,000, Rs?3,60,000 and Rs?2,40,000. During the last two years, they had shared the Profits and Losses as follows :? Year Ended Ratio 31st March , 2017 3 : 2 : 1 31st March , 2018 5 : 3 : 2 Pass necessary Adjusting Entry for the above Adjustments in the Books of the Firm on 1st April, 2018. Show your workings clearly .