X and Y are Partners sharing profits in the ratio 3:2 with capital of Ksh 50,000 and Ksh 30,000 respectively. Each Partner is entitled to 6% interest on capital. X is entitled to Ksh 800 per month together with 10% of net profit remaining after deducting interest on capital and salary but before charging commission. Y is entitled to a salary of Ksh 600 per month together with commission of 10% net profit remaining after deducting interest on capital and salary and after charging commission. The Profit for the year prior to calculating interest on capital but after charging salary of partners amounted to Ksh 40,000. Required: 1. Prepare Partners Capital account:- a) Where Capital is fluctuating (6 marks) b) Where Capital ix Fixed. (9 Marks)