Particulars | Amount | Particulars | Amount |
To Salary to B | 12000 | By Net profit a/c | 35000 |
To Interest on Capital - A - B | 6000 4500 | By interest on drawings a/c - A - B | 150 210 |
To Profit transferred to: - A's Capital a/c - B's Capital a/c | 7716 5144 | ||
35360 | 35360 |
Particulars | A | B | Particulars | A | B |
To Drawings a/c | 9000 | 18000 | By Balance b/d | 60000 | 45000 |
To Interest on drawings a/c | 150 | 210 | By Interest on capital a/c | 6000 | 4500 |
By Salary | 12000 | ||||
By Profit and loss appropriation a/c | 7716 | 5144 | |||
To Balance b/d | 64566 | 48434 | |||
73716 | 66644 | 73716 | 66644 |