Ali the Bahadur are partners in a firm sharing profits and losses as Ali 70% and Bahadur 30%. Their respective capitals as at 1st April, 2018 stand as Ali Rs 25,000 and Bahadur Rs 20,000. The partners are allowed interest on capitals @ 5% p.a. Drawings of the partners during the year ended 31st March, 2019 amounted to Rs 3,500 and Rs 2,500 respectively.

Profit for the year, before charging interest on capital and annual salary of Bahadur @ Rs 3,000, amounted to Rs 40,000, 10% of divisible profit is to be transferred to Reserve.

You are asked to show Partners' Current Account and Capital Accounts recording the above transactions.    (5 marks)