| Sohan (Rs.) | Mohan (Rs.) | |
| Capital on 1st April, 2018 | 4,00,000 | 3,00,000 |
| Drawings during the year ended 31st march, 2019 | 50,000 | 30,000 |
| Interest on Capital | 5% | 5% |
| Interest on Drawings | 1,250 | 750 |
| Share of Profit for the year ended 31st march, 2019 | 60,000 | 50,000 |
| Partner’s Salary | 36,000 | ….. |
| Commission | 5,000 | 3,000 |
Solution
