Anubha and kajal entered into partnership sharing profits and losses in the ratio of 2:1.their capitals were 90,000 and 60,000.the profit during the year were rs.45,000.according to partnership deed,both partners are allowed salary rs.700per month to anubha and 500 per month to kajal.interest is allowed on capital@5%p.a.the drawing during the period were 8,500 for anubha and 6,500 for kajal.interest is to be charged@5%p.a.on drawings.prepare partners capital account.assuming that the capital account are fluctuating.