A, B and C are partners in a firm. Net profit of the firm for the year ended 31st March, 2019 is Rs 30,000, which has been duly distributed among the partners, in their agreed ratio of 3 : 1 : 1. It is noticed on 10th April, 2019 that the undermentioned transactions were not passed through the books of account of the firm for the year ended 31st March, 2019.

(a) Interest on Capital @ 6% per annum, the capital of A, B and C being Rs 50,000; Rs 40,000 and Rs 30,000 respectively.     (5 marks)

(b) Interest on drawings: A Rs 350; B Rs 250; C Rs 150.

(c) Partners' Salaries: A Rs 5,000; B Rs 7,500.

(d) Commission due to A (for some special transaction) Rs 3,000.

You are required to pass a Journal entry, which will not affect Profit and Loss Account of the firm and rectify the position of partners inter se.