On 31st December 2000, the capital accounts (bearing interest at 5%) of Kiplangat, Motenje and Khayota in proportion of 4/9, 1/3 and 2/9 stood at sh. 18,000, sh. 14,000 and sh. 12000 respectively. The profit for the year amounted to sh. 7600 before allowing interest on their capital and after appropriating the remaining profit, the capital accounts of all of all the partners were to be adjusted in proportion of their shares in profits and losses, the capital of the entire firm being fixed at sh. 54,000. On this date, the cash balance stood at sh. 7000. Prepare the capital accounts, profit and loss account and the cash account showing the adjustments necessary in the case.