Ashish and Aakash are partners sharing profit in the ratio of 3 : 2. Their Capital Accounts showed a credit balance of 5,00,000 and 6,00,000 respectively as on 31st March, 2019 after debit of drawings during the year of 1,50,000 and  1,00,000 respectively. Net profit for the year ended 31st March, 2019 was  5,00,000. Interest on capital is to be allowed @ 10% p.a.  Pass the Journal entry for interest on capital and prepare Profit and Loss Appropriation Account.