Accrued Income or Income Receivable|Unearned Income or Income Received in Advance|Interest on Capital|Interest on Drawings|Interest on Loan|Bad Debts|Provision for Bad and Doubtful Debts|Provision for discount on Debtors|Abnormal Loss
A and B are partners in a firm. They are entitled to interest on their capitals but the net profit was not sufficient for this interest, then thenet profit will be distributed among partners in :