The capital accounts of Amar and Harsh stood at Rs.20,000 and Rs. 30,000 respectively after the necessary adjustments in respect of drawings and net profit for the year ended 31 March, 2017. It was subsequently ascertained that interest on capital @ 12% per annum was not taken into account while arriving at the divisible profits for the year During the year 2016-17, Amar had withdrawn Rs.2,000 and Harsh's drawings were Rs.1,000. The net profit for the year amounted to Rs.15,000 The partners shared profits and losses in the ratio of 3: 2 You are required to pass the necessary journal entries to rectify the error in accounting.