Attempt any ONE of the following two sub-parts i.e. either (i) or (ii): (i) From the following details, prepare an account current, as sent by A to B on 30th June, 2021 by means of products method charging interest @ 6% p.a: 2021 January 1 January 11 January 18 February 11 February 14 April 29 May 15 Particulars Balance due from B Sold due from B B returned goods B paid by cheque B accepted a bill drawn by A for one month Goods sold to B Received cash from B Rs. 600 520 125 400 300 615 700 (ii) A, B and C are partners in a firm. On 1st April 2019 their fixed capital stood at *50,000, *25,000 and 25,000 respectively. As per the provision of partnership deed: (1) C was entitled for a salary of 5,000 p.a. (2) All the partners were entitled to interest on capital at 5% p.a. (3) Profits and losses were to be shared in the ratio of Capitals of the partners. Net Profit for the year ended 31st March, 2020 of 33,000 and 31st March, 2021 of 45,000 was divided equally without providing for the above adjustments. You are required to pass an adjustment journal entry to rectify the above errors. (5 Marks)