A, B and C are partners. The balances on their capital accounts are R6 000, R4 800 and R4 000 respectively. The net profit for the year is R5 700, at the time of calculating the capital amounts. This had already been credited to the partners in the proportion in which they share profits that is: one-half, three-tenths and one-fifth.

The partners had drawn during the year: A- R1 600, B- R1 200 and C- R800.

It was later found that interest on Capital at 5% and interest on drawings amounting to:

A- R36,67,

B- R27,50

C- R18,33 had not been allowed for,

You are required to: Make all the necessary correction to the Capital account via journal entries (show all workings)