A, B and C were partners in a firm. On 1st April, 2018, their capitals stood at Rs.4,00,000, Rs.3,00,000 and Rs.2,00,000 respectively. As per the provisions of the partnership deed

(i)A was entitled to a salary of Rs.5,000 per month.

(ii)Partners were entitled to interest on capital @10% p.a.

The net profit for theyear ended 31stMarch, 2019,Rs.3,00,000 was divided among the partners without providing for the above items.Showing your working clearly, pass an adjustment entry to rectify the above error.