18. Record the following items in the Capital Accounts of Deepa and Shikha assuming that (i) Fluctuating Capital Method is followed; (ii) Fixed Capital Method is followed: Deepa Shikha Capital on 1st April 2014 2,00,000 1,00,000 Drawings during 2014-15 25,000 20,000 Interest on Capital 5% 5% Interest on Drawings 750 Interest on partner's loan 3,000 Partner's Salaries 12,000 9,600 Partner's Commission 4,000 Share of Profit for 2014-15 30,000 15,000 Current Account Balance on 1st April 2014 5,000 (Cr.) 2,000 (Dr.) 600