A and B commenced business as partners on April 1, 2000. A and B contributed RO. 40,000, RO. 25,000 as their share of capital. The partners decided to share their profits in the ratio of 2:1. A was entitled to a salary of RO. 6,000 p.a. Interest on capital was to be provided @ 6% p.a. A and B withdraws for the year ending March 31, 2001 were RO. 4,000 and RO. 8,000, respectively. The profits of the firm after providing A's salary and interest on capital were RO. 12,000. Draw up the Capital Accounts of the partners when capitals are fluctuating, and