Assad Hamed and Mahmood are partners in Stay Healthy (General Partnership) sharing profits and losses in the proportion 3: 3: 4

They are entitled to draw annually OMR 3000; OMR 2500 and OMR 2000

respectively out of their anticipated share of profit. Any drawings more than these amounts are to be regarded as advances taken from the firm and are to be subject to interest @ 18% p.a. The capitals in the beginning of the year is to be allowed interest @ 15% p.a. Capitals of the partners in the beginning of the year were: Assad OMR 22,000; Hamed OMR 32,000 and Mahmood OMR 36,000. The credit balances of their Current Accounts were Assad OMR 11,520; Hamed OMR 18,640 and Mahmood OMR 5,760. Their drawings during the year were: Assad Omar 3200; Hamed 3000 and Mahmood 1800. Interest on these drawings is charged @ 12 % per annum . The profit for the year was OMR 62000 before making any adjustments for interest as above.

Determine the balance in partners Capital accounts if the accounts were maintained using Fluctuating Capital Method.