On 31^st March after closing of the accounts, Capital Accounts of P, Q and R stood in the books of the firm at Rs. 40,000; Rs. 30,000 and Rs. 20,000 respectively. Subsequently, it was noticed that interest on capital @5% was not allowed. Profit for the year ended 31^st March was Rs. 60,000 and the partners’ drawings had been P – Rs. 10,000, Q – Rs. 7,500 and R – Rs. 4,500. Profit sharing ratio of P, Q and R is 3:2:1. Pass the necessary adjustment entry.