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31 Prepare the Capital Accounts of partners A and B for the year ending on 31st March, 2014 from the following details, assuming that their capitals are fluctuating: A B Capital on 1st April, 2013 31,20,000 31,00,000 Drawings 31,500 per month 31,000 per month (drawn on the first day of (drawn on the last day of each month) each month) Interest on Capital @ 8% ? ? Interest on Drawings @ 8% ? ? Profit share of 2013-14 *25,000 *25,000 Partner's Salary 14,400 Commission 34,000 Interest on Loan 35,000