Talib and Ali are partners in a firm sharing profits and losses in the ratio of 3:2. Their capitals were OMR 60,000 and OMR 40,000 as on April 01, 2015. During the year they earned a profit of OMR 30,000. According to the partnership deed both the partners are entitled to OMR 1,000 per month as salary and 5% p.a. interest on their capital. (a) You are required to explain the differences between fixed and fluctuating capital methods (minimum 150 words). (2 marks) (b) You are required to prepare partners' capital accounts, under fluctuating capital method