X XXX Y Z XXX To Expenses Outstanding (not wij earlier) XXX XXX By Capital Ae's Balancing figure Y Z XXX (e) Prepare the Capital Accounts: Date Particulars Rs. Capital Accounts Y Z Date Particulars Rs. Rs. X Rs. Y Rs. Z Rs. Taller 10 LAJAR Hyller Capital Bly Balm uo (a) Comparing the Capital balances: X Y Z Cupital balances before adjustments (1) xxx xxx xxx Lex: Capital after adjustments (2 (2) XXX XXX XXX XXXXXXXXX Then pass the adjustment entries through Capital Accounts. 35 Illustration 9 TheCapital accounts P.Q and R stood at Rs. 10,000, Rs. 7.500 and Rs.5.000 respectively after the necessary adjustments in respect of the drawings and the net profit for the year ended 31" December, 2008. It was subsequently ascertained that 5% interest en capital and on the drawings of each partner had been omitted. The drawings of the partners had heen P - Rs.100,- Rs.750 and R-Rs.600. The interest on theseamounted to R.20 Rs. 15 and Rs. 12 respectively. The profit for the year as already adjusted amounts to Rs.5.000. The partners share profits inproportion of 2/5" 25" and 1/5 Give the adjusted capital accounts of the partners together with the Journalentries necessary for such adjustments