The partners of a firm, Alia, Bhanu and Chand distributed the profits for the year ended 31stMarch, 2017, Rs. 80,000 in the ratio of 3:3:2 without providing for the following adjustments:

a) Alia and Chand were entitled to a salary of Rs. 1,500 each p.m.

b) Bhanu was entitled for a salaryof Rs.  4,000p.a.

Pass the necessary Journal entry for the above adjustments in the books of the firm. Show workings clearly.