36 illustration 9 thecapital accounts p,q and r stood at $ 10,000, $ 7,500 and $ 5,000 respectively after the necessary adjustments in respect of the drawings and the net profit for the year ended 31st december, 2008. it was subsequently ascertained that 5% interest on capital and on the drawings of each partner had been omitted. the drawings of the partners had been p - $100, q- $ 750 and r-$ 600. the interest on theseamounted to $20, $15 and $ 12 respectively. the profit for the year as already adjusted amounts to $5,000. the partners share profits inproportion of 2/5th, 2/5th and 1/5th. give the adjusted capital accounts of the partners together with the journalentries necessary for such adjustments