Mohan, Vijay and Anil are partners, the balances of their Capital Accounts being Rs 30,000, Rs 25,000 and Rs 20,000 respectively. In arriving at these amounts profit for the year ended 31st March, 2019, Rs 24,000 had already been credited to partners in the proportion in which they shared profits. Their drawings were Rs 5,000 (Mohan), Rs 4,000 (Vijay) and Rs 3,000 (Anil) during the year. Subsequently, the following omissions were noticed and it was decided to rectify the errors:

(a) Interest on capital @ 10% p.a.

(b) Interest on drawings: Mohan Rs 250, Vijay Rs 200 and Anil Rs 150.                 (5 marks)

Make necessary corrections through a Journal entry and show your workings clearly.