Anand, Ridhi and Shyam were partners in a firm sharing profits and losses in the ratio of 2:2:1. Their fixed capitals were Rs. 1,00,000, Rs. 60,000 and Rs. 40,000 respectively. For the year ended 31^st March, interest on capital was credited to their Capital accounts @9% p.a. instead of 7% p.a. Pass the necessary adjustment Journal entry.