Mannu and Shristhi are partners in a firm sharing profit in the ratio of 3 : 2. Following is the balance sheet of the firm as on March 31, 2017. Amount Amount Liabilities Rs Assets Rs Mannu’s Capital 30,000 Drawings : Shristhi’s Capital 10,000 40,000 Mannu 4,000 Shristhi 2,000 6,000 Other Assets 34,000 40,000 40,000 Profit for the year ended March 31, 2017 was Rs 5,000 which was divided in the agreed ratio, but interest 5% p.a. on capital and 6% p.a. on drawings was inadvertently enquired. Adjust interest on drawings on an average basis for 6 months. Give the adjustment entry.