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30 A and B share profits in the ratio of 3 : 2. Their drawings for the year ending 31st March, 2016 were as under: B 1st May, 2015 30th November, 2015 31st January, 2016 6,000 8,000 7,000 1st April, 2015 31st August, 2015 31st October, 2015 1st February, 2016 31st March, 2016 5,000 6,000 4,000 2,000 3,000 Calculate interest on drawings @ 15% p.a. for the year ended on 31st March, 2016 and pass the necessary journal entries for the same