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X,Y and Z are partners in a firm sharing profits in 7:6:4 ratio.Their respective FIXED CAPITALS are Rs.80000,Rs.40000 & Rs.50000.Rate of interest on capital was

X,Y and Z are partners in a firm sharing profits in 7:6:4 ratio.Their respective FIXED CAPITALS are Rs.80000,Rs.40000 & Rs.50000.Rate of interest on capital was agreed @ 10% p.a. but was wrongly credited to them as 12% p.a. . Give the necessary adjustment entry to adjust the balances of partners' capital accounts.

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