A and B are partners ina firm sharing profits and losses in the ratio of 7 : 3. Their fixed capitals were : A Rs.9,00,000 and B Rs.4,00,000. The partnership deed provided the following :

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

(ii)A’s salary Rs.50,000 per year and B’ssalary Rs.3,000 per month.

Profit for the year ended 31stMarch, 2019 Rs.2,78,000 was distributed without providing for interest on capital and partners’salary.Showing your working clearly, pass the necessary adjustment entry for the above omissions.