Anju, Manju and Mamta are partners whose fixed capitals were Rs. 10,000, Rs. 8,000 and Rs. 6,000, respectively. As per the partnership agreement, there is a provision for allowing interest on capitals @ 5% p.a. but entries for the same have not been made for the last three years. The profit sharing ratio during there years remained as follows:
`{:("Year",,"Anju",,"Manju",,"Mamta"),(2014,," "4,, " "3,," "5),(2015,," "3,," "2,," "1),(2016,," "1,," "1,," "1):}`
Make necessary and adjustment entry at the beginning of the fourth year i.e. Jan. 2015.