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18. Record the following items in the Capital Accounts of Deepa and Shikha assuming that (i) Fluctuating Capital Method is followed; (ii) Fixed Capital Method is followed: Deepa Shikha Capital on 1st April 2014 Drawings during 2014-15 Interest on Capital Interest on Drawings Interest on partner's loan Partner's Salaries Partner's Commission Share of Profit for 2014-15 Current Account Balance on 1st April 2014 2,00,000 25,000 5% 750 3,000 12,000 1,00,000 20,000 5% 600 9,600 4,000 15,000 2,000 (Dr.) 30,000 5,000 (Cr.)