A, B and C are partners in a firm. Net profit of the firm for the year ended 31st March, 2019 is 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 50,000; 40,000 and 30,000 respectively.

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

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

d Commission due to A forsomespecialtransaction 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