Mudit and Uday are partners in a firm sharing profits in the ratio 2 : 3. Their capital accounts as on April 1, 2015 showed balances of Rs.70,000 and Rs.60,000 respectively. The drawings of Mudit and Uday during the year 2015-2016 were Rs.16,000 and Rs.12,000 respectively. Both the amounts were withdrawn on 1st January 2016. It was subsequently found that the following items had been omitted while preparing the final accounts for the year ended 31st March 2016. (a) Interest on capitals @ 6% p.a.; (b) Interest on drawings @ 6% p.a.; (c) Mudit was entitled to a commission of Rs.4,000 for the whole year. Showing you workings clearly pass a rectifying entry in the books of the firm.